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I-3, r. 1 - Regulation respecting the Taxation Act

Section 851.22.4r16
Disposition versions

Full text
851.22.4R16. If a taxpayer disposes of a specified debt obligation the primary currency of which is not Canadian currency, the taxpayer’s foreign exchange adjustment in respect of the obligation for the taxation year in which the disposition occurs is the amount that would be the taxpayer’s foreign exchange adjustment in respect of the obligation if the taxation year had ended immediately before the disposition.
O.C. 390-2012, s. 64.
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