Финансы в Канаде
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Исключительно для новых
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Если имеется ввиду, что на TFSA закинули сразу USD, то да- по курсу ЦБ. The foreign exchange rate used to convert the foreign currency transaction into Canadian dollars is either - the rate in effect on the date of the transaction, or- the average annual exchange rate for the taxation year as quoted by the Bank of Canada on the particular day or on the closest preceding day for which a spot rate is quoted, as per the definition of "relevant spot rate" in s. 261(1) of the Income Tax Act.
When assets, including investments, are purchased or sold, the exchange rate in effect on the date of the transaction should be used. Dividends received throughout the year can be converted at either the transaction date rate or the average annual exchange rate for the taxation year, but the method used should be consistent from year to year.
