Words and Phrases - "currency"
27 October 2023 Internal T.I. 2020-0868031I7 - Disposition of Foreign Currency
s. 39(1.1) extends to individuals’ FX bank deposits/ not a carve-out from s. 39(2)
Regarding whether s. 39(1.1) did not extend (as indicated in 2017-0712621C6 F) to dispositions of foreign currencies held on deposit at a...