RE:RE:RE:RE:RE:Brompton updates weightings""
If you sell a stock for a loss and immediately repurchase it, this is called a “superficial loss” and you cannot use it to offset capital gains. The same is true if you sell the stock and an affiliated person – such as your spouse or a company controlled by you or your spouse – repurchases the same stock. For the capital loss to be allowed by the Canada Revenue Agency, you must wait at least 30 days before repurchasing the security. The restriction also applies to the 30 days before the sale, which means you can’t get around the superficial-loss rule by purchasing additional shares before selling your existing shares at a loss."