“tax basis” of a specified debt obligation at a particular time to a taxpayer means the amount by which the aggregate of the following amounts exceeds the amount referred to in section 851.22.8:(a) the cost of the obligation to the taxpayer;
(b) an amount included under section 92, 123 or 851.22.4.1 or paragraph a of section 851.22.4 in respect of the obligation in computing the taxpayer’s income for a taxation year that began before the particular time;
(c) subject to section 838, where the taxpayer acquired the obligation in a taxation year ending before 23 February 1994, the part of the amount included in computing the taxpayer’s income for a taxation year ending before 23 February 1994, by which the principal amount of the obligation at the time it was acquired exceeds the cost to the taxpayer of the obligation;
(d) subject to section 838, where the taxpayer is a life insurer, an amount in respect of the obligation that was deemed by paragraph a of section 830, as it read, before its repeal, in its application to the taxation year 1977, to be a gain for a taxation year ending before 1 January 1978;
(e) where the obligation is an indexed debt obligation, an amount determined under paragraph a of section 125.0.1 in respect of the obligation and included in computing the taxpayer’s income for a taxation year beginning before the particular time;
(f) an amount in respect of the obligation that was included in computing the taxpayer’s income for a taxation year ending at or before the particular time in respect of changes in the value of the obligation attributable to the fluctuation in the value of a foreign currency relative to Canadian currency, other than an amount included under paragraph a of section 851.22.4;
(g) an amount in respect of the obligation that was included under paragraph i of section 87 in computing the taxpayer’s income for a taxation year beginning before the particular time; and
(h) where the obligation was a capital property of the taxpayer on 22 February 1994, an amount required by paragraph b or c.1 of section 255 to be added in computing the adjusted cost base of the obligation to the taxpayer on that day;