Byram v. Canada, 1999 FCA
Date:19990125 Docket: A-684-94 CORAM: STONE J.A. McDONALD J.A. SEXTON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant -and- EDWIN J. BYRAM Respondent REASONS FOR JUDGMENT McDONALD J.A. [1] The issue to be decided in this case is whether a taxpayer can claim an allowable capital loss pursuant to subparagraph […]