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Versions of s. 261(6)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2017-12-14 to present available View Source
    had as its first functional currency year its first fiscal period, if any, that
    Full text

    had as its first functional currency year its first fiscal period, if any, that

  2. 2009-03-12 to 2017-12-14 View Source
    where,had atas anyits time in the particular functional currency year, the taxpayer has made a particular payment (expressed in the taxpayer’s functional currency for the particular functional currency year) on account of the principal amount (expressed in the taxpayer’s functional currency for the particular functional currency year) of a debt obligation that was issued by the taxpayer in a Canadian currency year of the taxpayer that ended before the beginning of the initialfirst functional currency year ofits thefirst taxpayerfiscal period, if any, that
    Full text

    had as its first functional currency year its first fiscal period, if any, that

  3. 2007-12-14 to 2009-03-12 View Source

    where, at any time in the particular functional currency year, the taxpayer has made a particular payment (expressed in the taxpayer’s functional currency for the particular functional currency year) on account of the principal amount (expressed in the taxpayer’s functional currency for the particular functional currency year) of a debt obligation that was issued by the taxpayer in a Canadian currency year of the taxpayer that ended before the beginning of the initial functional currency year of the taxpayer