Currency Trading Tax Reporting

What benefits / losses from foreign exchange trading income tax in Canada. This is not a capital gain or loss?
Hello, How the profit or loss of foreign exchange trading income tax return to Canada. No gain or loss category of capital. Please help
130 of the T1 line. if it is strictly speculation and currency exchange rate itself. If the gain or loss on change is associated with a transaction in shares (Or buy stock in a foreign currency account, then sell), then the exchange gain / loss is part of the gain or loss on capital.
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