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I-3 - Taxation Act

Section 736.0.0.2
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736.0.0.2. In this Title,
“exchange rate” at a particular time in respect of a foreign currency means the rate of exchange between that currency and Canadian currency quoted by the Bank of Canada on the day that includes the particular time or, if that day is not a working day, on the day that immediately precedes that day, or a rate of exchange acceptable to the Minister;
“foreign currency debt” means a debt obligation denominated in a foreign currency.
2010, c. 5, s. 56; 2021, c. 14, s. 68.
736.0.0.2. In this Title,
“exchange rate” at a particular time in respect of a foreign currency means the rate of exchange between that currency and Canadian currency quoted by the Bank of Canada at noon on the day that includes the particular time or, if that day is not a working day, on the day that immediately precedes that day, or a rate of exchange acceptable to the Minister;
“foreign currency debt” means a debt obligation denominated in a foreign currency.
2010, c. 5, s. 56.
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