| This bulletin discusses the income tax treatment of losses of both a capital and non-capital nature resulting from theft, defalcation or embezzlement from a business by strangers, employees, proprietors and others. |
| It's important that the firm has Securities Investor Protection Corporation insurance or some other form of insurance should a defalcation occur. |
| But nothing yet concerning the defalcation and disappearance of Angelo Puma. |
| What, then, was the cause of griffo's defalcation, and who had inspired him to this signal piece of treachery? |
| An equally unfortunate but common assumption is that CPLs cover all acts of fraud, theft and defalcation. |
| Year after year of defalcation, the Liberals failed to deliver to aboriginal people. |
