30 October 89 T.I. (March 1990 Access Letter, ¶1146)

The disposition of money in Canadian currency would not result in a capital gain or capital loss. Therefore, money is not a capital property for purposes of s. 80(1).

Because the disposition of money in Canadian currency would not result in a capital gain or a capital loss, money is not a capital property for purposes of s. 80(1).

Because the disposition of money in Canadian currency would not result in a capital gain or a capital loss, money is not a capital property for purposes of s. 80(1).