RE:RE:I cannot resist to buy backYou are right it only apply to losses
What is a superficial loss? When you sell your investment at a loss and reacquire the identical property, in some cases, the loss may be a superficial loss. When you realize a superficial loss, you cannot claim the loss and therefore, you cannot use it to offset capital gains. Instead, the loss is added to the adjusted cost base (ACB) of the identical property reacquired.