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Versions of s. 261(9)(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
    determining the amount of the taxpayer’s income, gain or loss, for a functional currency year of the taxpayer (other than an amount that subsection (10) deems to arise), that is attributable to a fluctuation in the value of a currency; and
    Full text

    determining the amount of the taxpayer’s income, gain or loss, for a functional currency year of the taxpayer (other than an amount that subsection (10) deems to arise), that is attributable to a fluctuation in the value of a currency; and

  2. 2009-03-12 to 2017-12-14 View Source
    subject to subparagraph (10)(a)(iii), in determining the amount (expressedof inthe Canadiantaxpayer’s currency)income, that may be deducted,gain or relevantloss, infor determininga functional currency year of the taxpayer (other than an amount that may be deducted, under subsection 37(1)(10) ordeems 66(4),to sectionarise), 110.1that oris 111attributable orto subsectiona 126(2), 127(5), 129(1), 181.1(4) or 190.1(3)fluctuation in the particularvalue Canadianof currencya year,currency; and
    Full text

    determining the amount of the taxpayer’s income, gain or loss, for a functional currency year of the taxpayer (other than an amount that subsection (10) deems to arise), that is attributable to a fluctuation in the value of a currency; and

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

    subject to subparagraph (10)(a)(iii), in determining the amount (expressed in Canadian currency) that may be deducted, or relevant in determining the amount that may be deducted, under subsection 37(1) or 66(4), section 110.1 or 111 or subsection 126(2), 127(5), 129(1), 181.1(4) or 190.1(3) in the particular Canadian currency year,