Section 159

Administrative Policy

GST/HST Memorandum 3-6 Conversion of Foreign Currency July 2018

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 261 - Subsection 261(1) - Relevant Spot Rate CRA policies on FX dates and rates in GST/HST context 265

P-222 - "Acceptable Exchange Rate Sources for Converting the Value of Consideration Expressed in Foreign Currency to a Value in Canadian Currency for Purposes of Section 159 of the Excise Tax Act (the "ETA")", 10 December 1998

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GST M 300-7-10 "Value of Supply - Foreign Currency"

Articles

Brent Murray, "Foreign Exchange Fluctuations in Net Tax Remittances", Canada GST Monitor, May, 2009, No. 248, p. 1.

Barry Hull, "Foreign Exchange Gains - When is GST Applicable?", GST & Commodity Tax, Vol. XIV, No. 10, December 2000, p. 74.