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This tax benefit, as noted by the Tax Court Judge, would only be present if subsection 3. This case is of no assistance in interpreting subsection 39 2 of the Act. Webb" J. Subsection 39 2 :. If, as contended by the Crown, the only property to which subsection 39 2 of the Act applied in was foreign currency, it would be expected that this provision would have been more narrowly drafted to only apply to foreign currency that was excluded property.