підходить будь-яке джерело, яке задовольняє вимогам
Report your net gain or loss in Canadian dollars. In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day of the transaction.
Alternatively, the CRA will also generally accept a rate for that day from another source if it is:
• widely available
• verifiable
• published by an independent provider on an ongoing basis
• recognized by the market
• used in accordance with well-accepted business principles
• used to prepare financial statements (if any)
• used regularly from year to year
