GST/HST Memorandum 3-6 Conversion of Foreign Currency July 2018
Use of payment or exchange date, or monthly average, where consistent
5. The following days are acceptable to the Minister for converting the...
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|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
To convert from foreign currency into Canadian currency for purposes of Part IX of the Excise Tax Act, a person may only use the rate of exchange...