RE:Superficial lossThis applies to capital gains only. If you are engaged in an "Adventure or Concern in the Nature of Trade" (as the CRA defines it), the superficial loss does not apply.
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TOMMY1 wrote: Be careful when selling to offset capital gains as the losses will not be recognised by CRA as capital losses if you have bought or sold within 30 days (before or after the sale date). These kind of losses are seen as "superficial loss".