Words and Phrases - "currency"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

19 January 2024 External T.I. 2020-0865921E5 F - Foreign Currency dispositions by an individual

Summary Under
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1.1)
foreign currency dispositions under s. 39(1.1) include FX bank deposit conversions

Does s. 39(1.1), which applies to dispositions by an individual of foreign currency banknotes or coins, extend to dispositions of foreign currency...

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Words and Phrases
currency money

27 October 2023 Internal T.I. 2020-0868031I7 - Disposition of Foreign Currency

Summary Under
Tax Topics - Income Tax Act - Section 39 - Subsection 39(1.1)
s. 39(1.1) extends to individuals’ FX bank deposits/ not a carve-out from s. 39(2)

Regarding whether s. 39(1.1) did not extend (as indicated in 2017-0712621C6 F) to dispositions of foreign currencies held on deposit at a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
currency money