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Versions of s. 261(7)(a)(i)

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
    is, or is relevant to the determination of, an amount that may be deducted under subsection 37(1) or 66(4), variable F or F.1 in the definition foreign accrual property income in subsection 95(1), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3), in the particular functional currency year, and
    Full text

    is, or is relevant to the determination of, an amount that may be deducted under subsection 37(1) or 66(4), variable F or F.1 in the definition foreign accrual property income in subsection 95(1), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3), in the particular functional currency year, and

  2. 2013-06-26 to 2017-12-14 View Source
    is, or is relevant to the determination of, an amount that may be deducted under subsection 37(1) or 66(4), elementvariable F or F.1 in the definition foreign accrual property income in subsection 95(1), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3), in the particular functional currency year, and
    Full text

    is, or is relevant to the determination of, an amount that may be deducted under subsection 37(1) or 66(4), variable F or F.1 in the definition foreign accrual property income in subsection 95(1), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3), in the particular functional currency year, and

  3. 2009-03-12 to 2013-06-26 View Source
    thatis, or is relevant to the determination of, an amount (determinedthat may be deducted under subsection 37(1) or 66(4), element F in the taxpayer’sdefinition functionalforeign currencyaccrual forproperty income in subsection 95(1), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3), in the particular functional currency year) is to be converted to Canadian currency using the currency exchange rate on the earlier of the day the amount is so paidyear, and the day that includes the particular time in respect of a conversion of an amount determined in the taxpayer’s functional currency for the particular functional currency year into an amount determined in Canadian currency, and
    Full text

    is, or is relevant to the determination of, an amount that may be deducted under subsection 37(1) or 66(4), element F in the definition foreign accrual property income in subsection 95(1), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3), in the particular functional currency year, and

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

    that amount (determined in the taxpayer’s functional currency for the particular functional currency year) is to be converted to Canadian currency using the currency exchange rate on the earlier of the day the amount is so paid and the day that includes the particular time in respect of a conversion of an amount determined in the taxpayer’s functional currency for the particular functional currency year into an amount determined in Canadian currency, and