TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TAX LOSS SELLING [1 record]

Record 1 1991-11-14

English

Subject field(s)
  • Investment
  • Taxation
CONT

Another example where a tax loss sale might be beneficial would be a taxation year in which an investor has realized an unusually large amount of capital gains and holds one or more securities which are trading well below their purchase price and which he does not have definite reasons for retaining. By selling the dubious securities, he realizes a capital loss which will reduce realized capital gains in the year.

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
CONT

Lorsqu'une vente à perte à des fins fiscales semble avantageuse sans être contraire aux principes de placement, il faut tenir compte de plusieurs facteurs. (...) si on envisage un rachat ultérieur, la date de la vente et celle du rachat doivent être soigneusement choisies afin d'éviter une perte apparente.

Spanish

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