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I-3 - Taxation Act

Section 474
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474. In this chapter, the adjusted principal amount of an indemnity or of a property deemed to be an indemnity must be computed in the currency in which the principal amount is payable, under the terms thereof, except that, for the purposes of subparagraph a of the first paragraph of section 471, the adjusted principal amount must be computed in Canadian currency.
1973, c. 17, s. 53; 2009, c. 5, s. 162.
474. In this chapter, the adjusted principal amount of an indemnity or of a property deemed to be an indemnity must be computed in the currency in which the principal amount is payable, under the terms thereof, except that for the purposes of paragraph a of section 471, the adjusted principal amount must be computed in Canadian currency.
1973, c. 17, s. 53.
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