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S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs
The qualified investment rules are discussed in Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs and the advantage rules are discussed in Income Tax Folio S3-F10-C3, Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs. ... There are also three categories of excluded property, notably insured mortgages or hypothecs (see ¶ 2.18). ... The transitional rules described in ¶ 2.28(b) and in ¶2.34 also apply to RESPs and RDSPs. ...
Technical Interpretation - External
21 January 2003 External T.I. 2002-0173535 - 89(1)(c) & (c.2) Capital Dividend Account
In order to determine the amount that was required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the 2002 taxation year in Situation A, the amount of the "excess" referred to in paragraph 14(1) must first be computed as follows: = (variable E in the definition of cumulative eligible capital ("CEC") in subsection 14(5) + variable F in the definition of CEC) (minus (variables A, B, C and D in the definition of CEC (= (3/4 of the proceeds of disposition of goodwill for the 2002 taxation year + the amounts deducted under paragraph 20(1)b) in the 2000 and 2001 taxation years(minus (3/4 of the eligible capital expenditures made in the 2000 taxation year + variables B, C and D in the definition of CEC (= ((3/4 x $2,000,000) + $101,325 (- ((3/4 x $1,000,000) + Nil + Nil + Nil (= ($1,500,000 + $101,325 (- (($750,000 + Nil + Nil + Nil) (= ($1,601,325 + $101,325 (- ($750,000 (= $851,325 Based on the above, the amount that was required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the 2002 taxation year would be determined as follows in Situation A: = 2/3 x (the "excess"- variable F in the definition of CEC- variables C and D in paragraph 14(1)(b)) = 2/3 x ($851,325 minus the amounts deducted under paragraph 20(1)(b) in the 2000 and 2001 taxation years minus variables C and D in paragraph 14(1)(b)) = 2/3 x ($851,325- $101,325- Nil- Nil) = 2/3 x ($750,000) = $500,000 Consequently, we agree with you that the amount under paragraph (c.2) of the definition of CDA would be $500,000 at the end of the Corporation's 2002 taxation year. ... We are of the view that such amount would be deemed to be $295,520 under subsection 21(1) of the ITAR, instead of $300,000 (i.e. (90% x ($448,000- $403,200) (+ ((90 % x $448,000)- $148,000 (). ... In order to determine the amount that was required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the 2001 taxation year in Situation B, the amount of the "excess" referred to in paragraph 14(1) must first be computed as follows: = (variable E in the definition of cumulative eligible capital ("CEC") in subsection 14(5) + variable F in the definition of CEC) (minus (variables A, B, C and D in the definition of CEC (= ((3/4 of the proceeds of disposition of goodwill for the 2001 taxation year) + the amounts deducted under paragraph 20(1)b) in the taxation years ending after adjustment time (minus ((3/4 of the eligible capital expenditures made in the taxation years ending after adjustment time) + amounts included under paragraph 14(1)(b) in the Corporation's income in previous taxation years + (3/2 of the Corporation's CEC at the adjustment time) + (amounts deducted under paragraph 20(1)(b) in taxation years ending before adjustment time minus amounts included under subsection 14(1) in the Corporation's income for taxation years ending before adjustment time (= ((3/4 x $115,000) + $30,500 (- (Nil + Nil + (3/2 x $35,100) + ($18,400- $117,760)(= ($86,250 + $30,500 (- (Nil + Nil + $52,650 + Nil) (= ($116,750 (- ($52,650 (= $64,100 Based on the above, the amount that was required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the 2001 taxation year would be determined as follows in Situation B: = 2/3 x (the "excess"- variable F in the definition of CEC- variables C and D in paragraph 14(1)(b)) = 2/3 x ($64,100 minus the amounts deducted under paragraph 20(1)b) in the taxation years ending after adjustment time minus variables C and D in paragraph 14(1)(b)) = 2/3 x ($64,100- $30,500- Nil- Nil) = 2/3 x ($33,600) = $22,400 Consequently, we agree with you that the amount of CDA under paragraph (c.2) of the definition of CDA would be $22,400 at the end of the Corporation's 2001 taxation year. ...
Ruling
2021 Ruling 2020-0868661R3 F - Section 84.1 – Leveraged Buyout
Dans cette lettre, à l’exception du numéro 27, les parties mises en cause par les opérations projetées (décrites ci-dessous) seront désignées de la façon suivante: « Gesco » désigne XXXXXXXXXX; « M.X » désigne XXXXXXXXXX; « Mme.Y » désigne XXXXXXXXXX; « M.Z » désigne XXXXXXXXXX, frère de Mme Y; « Nouco » désigne la société qui sera constituée en vertu de la XXXXXXXXXX dans le cadre des Opérations projetées; «Opco» désigne XXXXXXXXXX Les abréviations, termes et expressions suivants ont le sens défini ci-après. « ARC » désigne l’Agence du revenu du Canada; « CV » signifie « capital versé » au sens de la définition prévue au paragraphe 89(1); « Immobilisation » s’entend au sens de la définition prévue à l’article 54; « juste valeur marchande » ou « JVM » désigne le prix le plus élevé, en dollars, sur lequel s’entendraient sur le marché libre deux parties n’ayant aucun lien de dépendance qui sont bien informées et prudentes, aucune des parties n’étant contrainte à agir; XXXXXXXXXX « Opérations projetées » désigne les opérations décrites aux paragraphes 21 à 25; « PBR » signifie « prix de base rajusté » au sens de la définition prévue à l’article 54; « résident du Canada » désigne un résident du Canada aux fins de la Loi; « SCI » signifie « société canadienne imposable » au sens de la définition prévue au paragraphe 89(1); « SPCC » signifie « société privée sous contrôle canadien » au sens de la définition prévue au paragraphe 125(7); FAITS PERTINENTS Faits relatifs à Opco 1. ... Le capital-actions émis et en circulation de Gesco est composé de XXXXXXXXXX actions de catégorie « A », de XXXXXXXXXX actions de catégorie « B » et de XXXXXXXXXX actions de catégorie « F ». ... Mme.Y détient XXXXXXXXXX actions de catégorie « A », les XXXXXXXXXX actions de catégorie « B » et les XXXXXXXXXX actions de catégorie « F » du capital-actions émis de Gesco. 11. ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
NOTE: One rate for country Ponta Degalda * * * * 17.50 CAD * Bahamas – Currency: US dollar (USD). ... NOTE: One rate for country Stanley * * * * 17.50 CAD * Fiji – Currency: Fiji dollar (FJD). ... NOTE: One rate for country Tokelau * * * * 17.50 CAD * Tonga – Currency: pa’anga (TOP). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – Currency: US dollar (USD). ... Note: One rate for country Ponta Degalda * * * * 17.50 CAD * Bahamas – Currency: US dollar (USD). ... Note: One rate for country Stanley * * * * 17.50 CAD * Fiji – Currency: Fiji dollar (FJD). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – Currency: US dollar (USD). ... Note: One rate for country Ponta Degalda * * * * 17.50 CAD * Bahamas – Currency: US dollar (USD). ... Note: One rate for country Stanley * * * * 17.50 CAD * Fiji – Currency: Fiji dollar (FJD). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – Currency: US dollar (USD). ... Note: One rate for country Ponta Degalda * * * * 17.50 CAD * Bahamas – Currency: US dollar (USD). ... Note: One rate for country Stanley * * * * 17.50 CAD * Fiji – Currency: Fiji dollar (FJD). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – Currency: US dollar (USD). ... Note: One rate for country Ponta Degalda * * * * 17.50 CAD * Bahamas – Currency: US dollar (USD). ... Note: One rate for country Stanley * * * * 17.50 CAD * Fiji – Currency: Fiji dollar (FJD). ...
Current CRA website
Appendix D – Daily Meal Rates at Locations Abroad
Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – Currency: US dollar (USD). ... Note: One rate for country Ponta Degalda * * * * 17.50 CAD * Bahamas – Currency: US dollar (USD). ... Note: One rate for country Stanley * * * * 17.50 CAD * Fiji – Currency: Fiji dollar (FJD). ...
Current CRA website
Directive on Travel: Appendix C – Allowances outside Canada and the Continental USA
Appendix C – Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes included) Breakfast Lunch Dinner Total Meals (taxes included) Afghanistan – US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania – Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria – Canadian Dollar (CAD) Algiers 38.30 70.40 95.60 204.30 65.38 269.68 Other 30.64 56.32 76.48 163.44 52.30 215.74 Andorra – Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola – Canadian Dollar (CAD) Luanda 19.1 34.4 47.45 100.95 32.3 133.25 Other 15.28 27.52 37.96 80.76 25.84 106.6 Anguilla – US Dollar (USD) Note: One rate for country The Valley 31.90 77.15 104.30 213.35 68.27 281.62 Antarctica – Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – US Dollar (USD) Note: One rate for country St. ... People's Republic of)- North Korean Won (KPW) NOTE: One Rate for Country Pyongyang * * * * 17.50 CAD * Korea (Republic of) – South Korean Won (KRW) Seoul 40,200.00 61,000.00 92,800.00 194,000.00 62,080.00 256,080.00 Other 32,160.00 48,800.00 74,240.00 155,200.00 49,664.00 204,864.00 Kosovo – Euro (EUR) NOTE: One Rate for Country Pristina 10.15 18.10 25.00 53.25 17.04 70.29 Kuwait – Kuwaiti Dinar (KWD) NOTE: One Rate for Country Kuwait City 10.65 17.25 21.50 49.40 15.81 65.21 Kyrgyz Republic – US Dollar (USD) NOTE: One Rate for Country Bishkek 26.35 24.95 31.75 83.05 26.58 109.63 Laos – US Dollar (USD) Vientiane 13.85 16.30 22.00 52.15 16.69 68.84 Other 11.08 13.04 17.60 41.72 13.35 55.07 Latvia – Euro (EUR) Riga 23.85 41.60 55.15 120.60 38.59 159.19 Other 19.08 33.28 44.12 96.48 30.87 127.35 Lebanon – US Dollar (USD) Beirut 25.35 41.75 53.30 120.40 38.53 158.93 Other 20.28 33.40 42.64 96.32 30.82 127.14 Lesotho – Loti (LSL) Maseru 222.00 316.50 392.50 931.00 297.92 1,228.92 Other 177.60 253.20 314.00 744.80 238.34 983.14 Liberia – US Dollar (USD) NOTE: One Rate for Country Monrovia 20.15 29.05 36.7 85.9 27.49 113.39 Libya – Libyan Dinar (LYD) Tripoli 82.50 104.50 148.50 335.50 107.36 442.86 Other 66.00 83.60 118.80 268.40 85.89 354.29 Liechtenstein – Swiss Franc (CHF) NOTE: One Rate for Country Vaduz 23.60 48.25 65.75 137.60 44.03 181.63 Lithuania – Euro (EUR) Vilnius 23.90 50.25 69.35 143.50 45.92 189.42 Other 19.12 40.20 55.48 114.80 36.74 151.54 Luxembourg – Euro (EUR) NOTE: One Rate for Country Luxembourg 28.60 59.35 66.80 154.75 49.52 204.27 Macao – Pataca (MOP) NOTE: One Rate for Country Macao 208.00 380.00 523.00 1,111.00 355.52 1,466.52 Madagascar – Canadian Dollar (CAD) NOTE: One Rate for Country Antananarivo 15.90 24.40 33.65 73.95 23.66 97.61 Malawi – Canadian Dollar (CAD) Lilongwe 17.40 29.70 35.80 82.90 26.53 109.43 Other 13.92 23.76 28.64 66.32 21.22 87.54 Malaysia – Malaysian Ringgit (MYR) Kuala Lumpur 73.50 109.50 142.50 325.50 104.16 429.66 Other 58.80 87.60 114.00 260.40 83.33 343.73 Maldives – Rufiyaa (MVR) NOTE: One Rate for Country Male 515.00 1,005.00 1,225.00 2,745.00 878.40 3,623.40 Mali – CFA Franc BCEAO (XOF) Bamako 10,500.00 16,550.00 20,300.00 47,350.00 15,152.00 62,502.00 Other 8,400.00 13,240.00 16,240.00 37,880.00 12,121.60 50,001.60 Malta – Euro (EUR) NOTE: One Rate for Country Valletta 23.5 45.35 60.85 129.7 41.5 171.2 Marshall Islands – US Dollar (USD) NOTE: One Rate for Country Majuro 20.15 29.95 44.25 94.35 30.19 124.54 Martinique – Euro (EUR) NOTE: One Rate for Country Fort-de-France * * * * 17.50 CAD * Mauritania – Ouguiya (MRU) Nouakchott 377.00 829.00 985.00 2,191.00 701.12 2,892.12 Other 301.60 663.20 788.00 1,752.80 560.90 2,313.70 Mauritius – Mauritius Rupee (MUR) NOTE: One Rate for Country Port Louis 860.00 1,455.00 1,780.00 4,095.00 1,310.40 5,405.40 Mexico – Canadian Dollar (CAD) Mexico City 28.55 56.35 72.45 157.35 50.35 207.70 Other 22.84 45.08 57.96 125.88 40.28 166.16 Micronesia – US Dollar (USD) NOTE: One Rate for Country Palikir 19.35 32.30 39.55 91.20 29.18 120.38 Moldova – Euro (EUR) NOTE: One Rate for Country Chisinau 17.20 18.85 33.70 69.75 22.32 92.07 Monaco – Euro (EUR) NOTE: One Rate for Country Monte Carlo 36.50 70.80 88.85 196.15 62.77 258.92 Mongolia – US Dollar (USD) Ulaanbaatar 12.55 15.25 19.80 47.60 15.23 62.83 Other 10.04 12.20 15.84 38.08 12.19 50.27 Montenegro – Euro (EUR) Podgorica 17.7 36.75 53.95 108.4 34.69 143.09 Other 14.16 29.4 43.16 86.72 27.75 114.47 Montserrat – East Caribbean Dollar (XCD) NOTE: One Rate for Country Little Bay/Brades 38.35 70.30 97.00 205.65 65.81 271.46 Morocco – Moroccan Dirham (MAD) Casablanca 257.00 489.00 633.00 1,379.00 441.28 1,820.28 Rabat 247.50 422.50 517.00 1,187.00 379.84 1,566.84 Other 198.00 338.00 413.60 949.60 303.87 1,253.47 Mozambique – Metical (MZN) Maputo 1,885.00 2,090.00 2,605.00 6,580.00 2,105.60 8,685.60 Other 1,508.00 1,672.00 2,084.00 5,264.00 1,684.48 6,948.48 Namibia – Namibia Dollar (NAD) NOTE: One Rate for Country Windhoek 228.00 341.50 443.50 1,013.00 324.16 1,337.16 Nauru – Australian Dollar (AUD) NOTE: One Rate for Country Yaren * * * * 17.50 CAD * Nepal – Nepalese Rupee (NPR) Kathmandu 2,940.00 4,985.00 6,210.00 14,135.00 4,523.20 18,658.20 Other 2,352.00 3,988.00 4,968.00 11,308.00 3,618.56 14,926.56 Netherlands – Euro (EUR) Amsterdam 25.30 44.55 56.65 126.50 40.48 166.98 The Hague 23.10 42.20 53.55 118.85 38.03 156.88 Other 20.24 35.64 45.32 101.20 32.38 133.58 New Caledonia – CFP Franc (XPF) NOTE: One Rate for Country Noumea 3,160.00 5,170.00 6,050.00 14,380.00 4,601.60 18,981.60 New Zealand – New Zealand Dollar (NZD) Auckland 47.80 92.20 116.45 256.45 82.06 338.51 Wellington 45.60 88.35 108.75 242.70 77.66 320.36 Other 36.48 70.68 87.00 194.16 62.13 256.29 Nicaragua – US Dollar (USD) Managua 12.50 30.35 35.55 78.40 25.09 103.49 Other 10.00 24.28 28.44 62.72 20.07 82.79 Niger – CFA Franc BCEAO (XOF) Niamey 15,750.00 23,850.00 28,800.00 68,400.00 21,888.00 90,288.00 Other 12,600.00 19,080.00 23,040.00 54,720.00 17,510.40 72,230.40 Nigeria – Naira (NGN) Abuja 21,100.00 29,550.00 41,300.00 91,950.00 29,424.00 121,374.00 Lagos 29,050.00 43,150.00 59,700.00 131,900.00 42,208.00 174,108.00 Other 16,880.00 23,640.00 33,040.00 73,560.00 23,539.20 97,099.20 Niue – New Zealand Dollar (NZD) NOTE: One Rate for Country Alofi * * * * 17.50 CAD * North Macedonia (Republic of North Macedonia)- Euro (EUR) Skopje 18.00 24.70 39.55 82.25 26.32 108.57 Other 14.40 19.76 31.64 65.80 21.06 86.86 Northern Ireland – United Kingdom- Pound Sterling (GBP) All 18.68 32.68 37.00 88.36 28.28 116.64 Norway – Norwegian Krone (NOK) Jatta / Stavanger * 671.00 766.00 1,437.00 574.80 2,011.80 Oslo 414.00 735.00 873.00 2,022.00 647.04 2,669.04 Tromso * 731.00 871.00 1,602.00 640.80 2,242.80 Other 331.20 588.00 698.40 1,617.60 517.63 2,135.23 Oman – Omani Rial (OMR) Muscat 9.75 18.7 23.35 51.8 16.58 68.38 Other 7.8 14.96 18.68 41.44 13.26 54.7 Pakistan – Pakistan Rupee (PKR) Islamabad 3,080.00 4,490.00 5,620.00 13,190.00 4,220.80 17,410.80 Karachi * 4,445.00 6,070.00 10,515.00 4,206.00 14,721.00 Lahore 2,770.00 3,670.00 4,760.00 11,200.00 3,584.00 14,784.00 Other 2,464.00 3,592.00 4,496.00 10,552.00 3,376.64 13,928.64 Palau – US Dollar (USD) NOTE: One Rate for Country Koror * * * * 17.50 CAD * Panama – US Dollar (USD) Panama City 19.15 36.75 47.80 103.70 33.18 136.88 Other 15.32 29.40 38.24 82.96 26.55 109.51 Papua New Guinea – Kina (PGK) Port Moresby 84.00 136.00 226.50 446.50 142.88 589.38 Other 67.20 108.80 181.20 357.20 114.30 471.50 Paraguay – Guaraní (PYG) Asunción 62,000.00 142,000.00 205,500.00 409,500.00 131,040.00 540,540.00 Other 49,600.00 113,600.00 164,400.00 327,600.00 104,832.00 432,432.00 Peru – Peruvian Nuevo Sol (PEN) Lima 70.5 119.5 149.5 339.5 108.64 448.14 Other 56.4 95.6 119.6 271.6 86.91 358.51 Philippines – Philippine Peso (PHP) Manila 1,245.00 1,795.00 2,510.00 5,550.00 1,776.00 7,326.00 Other 996.00 1,436.00 2,008.00 4,440.00 1,420.80 5,860.80 Pitcairn Islands – New Zealand Dollar (NZD) NOTE: One Rate for Country Adamstown * * * * 17.50 CAD * Poland – Zloty (PLN) Warsaw 127.50 202.00 272.00 601.50 192.48 793.98 Other 102.00 161.60 217.60 481.20 153.98 635.18 Portugal – Euro (EUR) Lisbon 30.00 48.50 66.75 145.25 46.48 191.73 Other 24.00 38.80 53.40 116.20 37.18 153.38 Qatar – Qatari Riyal (QAR) NOTE: One Rate for Country Doha 138.00 252.50 342.50 733.00 234.56 967.56 Réunion – Euro (EUR) NOTE: One Rate for Country Saint-Denis * * * * 17.50 CAD * Romania – Euro (EUR) Bucharest 24.45 40.20 62.00 126.65 40.53 167.18 Other 19.56 32.16 49.60 101.32 32.42 133.74 Russia – Russian Rouble (RUB) Moscow 3,210.00 5,500.00 7,890.00 16,600.00 5,312.00 21,912.00 St. Petersburg 3,375.00 4,865.00 7,455.00 15,695.00 5,022.40 20,717.40 Other 2,568.00 4,400.00 6,312.00 13,280.00 4,249.60 17,529.60 Rwanda – Rwanda Franc (RWF) Kigali * 32,350.00 42,900.00 75,250.00 30,100.00 105,350.00 Other * 25,880.00 34,320.00 60,200.00 24,080.00 84,280.00 Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin – Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa – Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino – Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country Sao Tomé 29.65 45.35 58.8 133.8 42.82 176.62 Saudi Arabia – Saudi Riyal (SAR) Jeddah 116.50 178.50 220.50 515.50 164.96 680.46 Riyadh 115.00 150.00 217.50 482.50 154.40 636.90 Other 92.00 120.00 174.00 386.00 123.52 509.52 Senegal – CFA Franc BCEAO (XOF) Dakar 11,100.00 18,550.00 27,300.00 56,950.00 18,224.00 75,174.00 Other 8,880.00 14,840.00 21,840.00 45,560.00 14,579.20 60,139.20 Serbia – Euro (EUR) Belgrade 26.15 35.35 46.00 107.50 34.40 141.90 Other 20.92 28.28 36.80 86.00 27.52 113.52 Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 736.00 897.00 963.00 2,596.00 830.72 3,426.72 Sierra Leone – Leone (SLL) Freetown * 842.00 1,027.00 1,869.00 747.60 2,616.60 Other * 673.60 821.60 1,495.20 598.08 2,093.28 Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 46.10 70.05 88.45 204.60 65.47 270.07 Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia – Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia – Euro (EUR) Ljubljana 18.10 35.90 49.40 103.40 33.09 136.49 Other 14.48 28.72 39.52 82.72 26.47 109.19 Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia – Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa – Rand (ZAR) Cape Town 232.50 380.00 516.00 1,128.50 361.12 1,489.62 Durban 244.00 442.50 596.50 1,283.00 410.56 1,693.56 Johannesburg 274.00 433.00 574.00 1,281.00 409.92 1,690.92 Pretoria 194.50 286.50 370.50 851.50 272.48 1,123.98 Other 155.60 229.20 296.40 681.20 217.98 899.18 South Sudan – Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain – Euro (EUR) Barcelona 23.25 46.7 62.4 132.35 42.35 174.7 Madrid 29.5 46.4 66.9 142.8 45.7 188.5 Other 23.6 37.12 53.52 114.24 36.56 150.8 Sri Lanka – Sri Lanka Rupee (LKR) Colombo 5,810.00 8,270.00 12,360.00 26,440.00 8,460.80 34,900.80 Other 4,648.00 6,616.00 9,888.00 21,152.00 6,768.64 27,920.64 Sudan – Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 53.55 76.8 130.35 52.14 182.49 Sweden – Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland – Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria – Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan – US Dollar (USD) NOTE: One Rate for Country Dushanbe 20.5 28.5 34.55 83.55 26.74 110.29 Tanzania – Canadian Dollar (CAD) Dar es Salaam 22.20 31.35 37.85 91.40 29.25 120.65 Other 17.76 25.08 30.28 73.12 23.40 96.52 Thailand – Baht (THB) Bangkok 910.00 1,275.00 1,450.00 3,635.00 1,163.20 4,798.20 Other 728.00 1,020.00 1,160.00 2,908.00 930.56 3,838.56 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo – CFA Franc BCEAO (XOF) Lomé 9,650.00 19,200.00 22,400.00 51,250.00 16,400.00 67,650.00 Other 7,720.00 15,360.00 17,920.00 41,000.00 13,120.00 54,120.00 Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga – Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago – Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia – Tunisian Dinar (TND) Tunis 57.50 110.50 135.00 303.00 96.96 399.96 Other 46.00 88.40 108.00 242.40 77.57 319.97 Turkey – Euro (EUR) Ankara 30.95 27.70 36.15 94.80 30.34 125.14 Istanbul 29.30 29.65 38.65 97.60 31.23 128.83 Other 24.76 22.16 28.92 75.84 24.27 100.11 Turkmenistan – New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda – Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine – Hryvnia (UAH) Kyiv 1,140.00 1,780.00 2,465.00 5,385.00 1,723.20 7,108.20 Other 912 1,424.00 1,972.00 4,308.00 1,378.56 5,686.56 United Arab Emirates – United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 23.35 40.85 46.25 110.45 35.34 145.79 Other 18.68 32.68 37.00 88.36 28.28 116.64 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 29.05 29.6 60.75 119.4 17.5 136.9 Uruguay – Canadian Dollar (CAD) Montevideo 40.65 70.70 83.15 194.50 62.24 256.74 Other 32.52 56.56 66.52 155.60 49.79 205.39 Uzbekistan – US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu – Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela – Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam – Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country Road Town 25.60 52.50 71.05 149.15 47.73 196.88 Yemen – US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia – US Dollar (USD) Lusaka 10.6 18.4 21.95 50.95 16.3 67.25 Other 8.48 14.72 17.56 40.76 13.04 53.8 Zimbabwe – US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details 2025-10-01 ...