In the calculation of forward exchange rate, the forward spread changes from small to large;

From big to small. More generally speaking: the front is small and the back is big.

1.2 100-0.0060= 1.2040, 1.2 140-40= 1.2 100.

Therefore, the 3-month forward exchange rate of USD against CAD is1.2040-1.2100. I have a courseware on exchange rate. You can add me 150292646 if necessary.