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Versions of s. 95(2)(f.15)

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. 2018-12-13 to present available View Source
    for the purposes of applying subparagraph (f)(i), the references in subsection 39(2) to “Canadian currency” are to be read as “the taxpayer’s calculating currency”
    Full text

    for the purposes of applying subparagraph (f)(i), the references in subsection 39(2) to “Canadian currency” are to be read as “the taxpayer’s calculating currency”

  2. 2017-12-14 to 2018-12-13 View Source
    for the purposes of applying subparagraph (f)(i) in respect of a debt obligation owing by a foreign affiliate of a taxpayer, or a partnership of which the foreign affiliate is a member, that is a debt referred to in subparagraph (i)(i) or (ii),(f)(i), the references in subsection 39(2) to “Canadian currency” are to be read as references to “the taxpayer’s calculating currency”;currency”
    Full text

    for the purposes of applying subparagraph (f)(i), the references in subsection 39(2) to “Canadian currency” are to be read as “the taxpayer’s calculating currency”

  3. 2013-06-26 to 2017-12-14 View Source
    for the purposepurposes of applying subparagraph (f.12)(i),(f)(i) in respect of a debt obligation owing by a foreign affiliate of a taxpayer, or a partnership of which the referenceforeign affiliate is a member, that is a debt referred to in subparagraph (i)(i) or (ii), the references in subsection 39(2) to “the currency or currencies of one or more countries other than Canada relative to Canadian“Canadian currency” is to be read as a reference to “one or more currencies other than the calculating currency relative to the calculating currency” and the references in that subsection to “of a country other than Canada” are to be read as references to “other“the than thetaxpayer’s calculating currency”;
    Full text

    for the purposes of applying subparagraph (f)(i) in respect of a debt obligation owing by a foreign affiliate of a taxpayer, or a partnership of which the foreign affiliate is a member, that is a debt referred to in subparagraph (i)(i) or (ii), the references in subsection 39(2) to “Canadian currency” are to be read as references to “the taxpayer’s calculating currency”;

  4. 2009-03-12 to 2013-06-26 View Source

    for the purpose of applying subparagraph (f.12)(i), the reference in subsection 39(2) to “the currency or currencies of one or more countries other than Canada relative to Canadian currency” is to be read as a reference to “one or more currencies other than the calculating currency relative to the calculating currency” and the references in that subsection to “of a country other than Canada” are to be read as references to “other than the calculating currency”;