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Versions of s. 261(6)(f)

I-3.3 — Income Tax Act · 2 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 last functional currency year its last fiscal period, if any, that ends before its first reversionary year.
    Full text

    had as its last functional currency year its last fiscal period, if any, that ends before its first reversionary year.

  2. 2009-03-12 to 2017-12-14 View Source

    had as its last functional currency year its last fiscal period, if any, that ends before its first reversionary year.