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Versions of s. 261(6.1)(a)(i)(C)

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
    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

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