Versions of s. 39(1.1)(c)

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 loss of the individual for the year from the disposition of currency other than Canadian currency: D – (E + F) where D is the total of all the particular losses sustained by the individual in the year, E is the total of all the particular gains made by the individual in the year, and F is $200.

Full text

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

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