Финансы в Канаде
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Общее правило: если у тебя потеря капитала, то её можно использовать в будущем чтобы уменшить capital gain.
Но! Если ты получил потерю капитала на registered account, а потом в определенном таймфрейме (до или после) потери купил в registered account - то твоя потеря «сгорает» и ты её зачесть больше не можешь.
Более того, там куча правил про супругов и affiliate persons.
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The definition of affiliated persons includes yourself, your spouse, or a corporation, partnership or trust controlled by you or your spouse. If any of these individuals or entities purchase identical property within the 61-day period centered around a date you sell the property, the superficial loss rule will apply.
Also, special care needs to be taken for transactions within registered accounts, such as RRSPs, TFSAs, RRIFs, and RESPs. The superficial loss rule will apply when a sale outside of a registered account coincides with a purchase of identical property inside a registered account within the 61-day period. However, in these cases, the capital loss is permanently forfeited and cannot be added to the ACB of the non-registered shares. You could also think of this as if the ACB is added to the ACB of the registered shares, but since ACB does not apply to registered shares, it’s as if the capital loss is permanently denied.
You’ll need to consider more than just the transactions that occur within the same account. You’ll need to examine transactions occurring in all your accounts (including registered accounts) and other accounts controlled by you and your spouse.
