(iv) payment of that amount
is to be made in a foreign currency or is to be determined by reference to its value in a foreign
currency and it may reasonably be considered, having regard to the history of the exchange rate between the foreign
currency and Canadian
currency, that the total of all such payments, when converted to Canadian
currency at the exchange rate expected to prevail at the date on which each such payment would be required to be made, will be substantially less than that total would be if each such payment was conver
...[+++]ted to Canadian currency at the time that each such payment became owing;