• R Foreign exchange losses

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    Show at R deductible foreign exchange losses (from both foreign and domestic sources) made by the fund. See.

    Even if the TOFA rules apply to the fund, show at R all deductible foreign exchange losses. If what you show at R includes an amount brought to account under the TOFA rules, also complete item 16 Taxation of financial arrangements (TOFA).

    See also:

    Guide to the taxation of financial arrangements (TOFA) rules

    Last modified: 02 Jun 2014QC 35420