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Income Tax Regulations

Version of section 2404 from 2004-08-31 to 2013-06-25:


 For the purposes of this Part, where any amount is determined in a currency other than Canadian currency, that amount shall be converted to Canadian currency using the current rate of exchange, as required for the purposes of the relevant authority, on the date in respect of which the amount is determined.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-670, s. 4
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