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Versions of s. 261(6)(a)(iii)

I-3.3 — Income Tax Act · 4 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
    begins on or after the first day of the particular taxpayer’s first functional currency year;
    Full text

    begins on or after the first day of the particular taxpayer’s first functional currency year;

  2. 2014-12-16 to 2017-12-14 View Source
    endsbegins aton least six monthsor after the first day that is six months before the end of the particular taxpayer’s first functional currency year;
    Full text

    begins on or after the first day of the particular taxpayer’s first functional currency year;

  3. 2009-03-12 to 2014-12-16 View Source
    whereends aat debtleast obligationsix months after the day that is denominatedsix inmonths a currency other thanbefore the end of the particular taxpayer’s first functional currency for the particular functional currency year, any amount determined under element B in the formula in subparagraph (i) or element G in the formula in subparagraph (ii) is to be determined with reference to the relative value of that currency and the taxpayer’s functional currency for the particular functional currency year at the beginning of the initial functional currency year of the taxpayer, andyear;
    Full text

    ends at least six months after the day that is six months before the end of the particular taxpayer’s first functional currency year;

  4. 2007-12-14 to 2009-03-12 View Source

    where a debt obligation is denominated in a currency other than the taxpayer’s functional currency for the particular functional currency year, any amount determined under element B in the formula in subparagraph (i) or element G in the formula in subparagraph (ii) is to be determined with reference to the relative value of that currency and the taxpayer’s functional currency for the particular functional currency year at the beginning of the initial functional currency year of the taxpayer, and