Thank you for the information, and excuses my ignorance that i...

Thank you for the information, and excuses my ignorance that i just want to make sure i really understand:

I can not claim a capital loss simply because the company has been delisted, unless they are sold as you mentioned ($150 for my allotment), or a written declaration has been made by a liquidator/administor that they believed the shares were worthless?

in the case of FUL, no such a declaration has been made so far (i have checked on the delisted website). I still hold FUL shares and I can't claim a capital loss in my 2010-11 tax return.

please confirm if my interpretation is right, and any comments is welcome.

thanks