An afghan is a woollen blanket or shawl, usually knitted or crocheted. Afghans are often used as bedspreads, or as a decoration on the back of couches or chairs.
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Subsection ZB 1 provides: 'A capital gain shall not be taken to have accrued to a taxpayer by reason of the taxpayer having obtained a sum by way of compensation or damages for any wrong or injury suffered by the taxpayer to his or her person or in his or her profession or vocation and no such wrong or injury, or proceeding instituted or other act done or transaction entered into by the taxpayer in respect of such a wrong or injury, shall be taken to have resulted in the taxpayer having incurred a capital loss' emphasis added.
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