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Versions of s. 261(9)(b)

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
    applying paragraph 80(2)(k) in respect of a functional currency year of the taxpayer.
    Full text

    applying paragraph 80(2)(k) in respect of a functional currency year of the taxpayer.

  2. 2009-03-12 to 2017-12-14 View Source
    inapplying determining,paragraph at any time80(2)(k) in the particular Canadian currency year, the cost (expressed in Canadian currency) to the taxpayerrespect of a property,functional currency year of the taxpayer.
    Full text

    applying paragraph 80(2)(k) in respect of a functional currency year of the taxpayer.

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

    in determining, at any time in the particular Canadian currency year, the cost (expressed in Canadian currency) to the taxpayer of a property,