[一杯红茶]

用投资损失冲抵前三年的投资收益， 需要留意的是，要避免这个投资损失被税务局判断为 "superficial loss":


Offsetting gains in past or future years

Capital losses have to be used to offset capital gains in the currentyear first. If the losses exceed the gains, then you can apply theexcess amount against capital gains in the three previous years or youcan carry it forward indefinitely.

Superficial losses

Simply selling a stock to trigger a loss, then buying it back within acertain timeframe is considered a "superficial loss" by Canada RevenueAgency, meaning the loss will be denied, but added to the cost of therepurchased security.

A superficial loss occurs when:

1. You sell a security, including stocks and mutual funds, at a loss; and
2. You either purchase or repurchase the same security in the 30 daysbefore or after the sale, counting from the settlement date; and
3. You still hold the security 30 days after the sale
   The superficial loss rule also applies, among other situations, whenyour spouse or a corporation controlled by either you or your spouseacquires or reacquires the same security 30 days before or after thesale.
   
   
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[一杯红茶]

@好日子， 为什么这个主贴没有磅？