Versions of s. 39(1.1)(b)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

the amount determined by the following formula is deemed to be a capital gain of the individual for the year from the disposition of currency other than Canadian currency: A – (B + C) where A is the total of all the particular gains made by the individual in the year, B is the total of all the particular losses sustained by the individual in the year, and C is $200; and

Full text

the amount determined by the following formula is deemed to be a capital gain of the individual for the year from the disposition of currency other than Canadian currency: A – (B + C) where A is the total of all the particular gains made by the individual in the year, B is the total of all the particular losses sustained by the individual in the year, and C is $200; and
2013-06-26 to 2017-12-14 View Source

the amount determined by the following formula is deemed to be a capital gain of the individual for the year from the disposition of currency other than Canadian currency: A – (B + C) where A is the total of all the particular gains made by the individual in the year, B is the total of all the particular losses sustained by the individual in the year, and C is $200; and