Canadian Income Tax Regulations On Canadian Income Tax Regulations, see Canada Customs and Revenue Agency, Interpretation Bulletin IT-95R, Foreign Exchange Gains and Losses, Dec. 16, 1980, at https://www.cra-arc.gc.ca/E/pub/tp/it95r/it95r-lp-e.pdf. Share this: Share on Facebook (Opens in new window) Facebook Share on X (Opens in new window) Share on Telegram (Opens in new window) Telegram Share on Truth Social (Opens in new window) Truth Social