20 October 2025 External T.I. 2023-0972451E5 - Subsection 7(1.31) and Superficial Loss -- attach -- Superficial Loss
SL formula used where shares designated under s. 7(1.31) sold in a higher number than those held at end of the 61-day period
Superficial Loss
11 May 2000 External T.I. 2000-0009605 F - Démolition d'un immeuble -- attach -- Superficial Loss
no superficial loss where demolition of building
19 July 2002 External T.I. 2002-0133535 F - PERTE APPARENTE CALCUL DU PBR -- attach -- Superficial Loss
numerical illustration where series of partial dispositions, and acquisitions, of identical shares
4 April 2003 External T.I. 2002-0171635 F - PERTE APPARENTE -- attach -- Superficial Loss
purchase within 30 days by daughter of share vendor did not engage the superficial loss rules
7 May 2003 External T.I. 2003-0182755 F - Superficial Loss on Shares -- attach -- Superficial Loss
transactions for sale by individual to her husband circumvented s. 40(2)(g)(i) through the sale by him back to her RRSP, and could be GAARable
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 4, 2022-0940941C6 - Stop-loss Rules -- attach -- Superficial Loss
formula for prorating superficial loss is inapplicable where the number of shares held by affiliated persons has increased at the end of the 61-day period
12 September 2005 External T.I. 2005-0134631E5 F - Superficial Loss - Realization of Latent Loss -- attach -- Superficial Loss
loss could be realized by 4 unrelated individuals transferring their equal shareholdings of Opco to Newco
7 October 2021 APFF Financial Strategies and Instruments Roundtable Q. 3, 2021-0896031C6 F - Règles sur les pertes apparentes -- attach -- Superficial Loss
application of superficial loss rule to reacquisition of identical shares by spousal RRSP on the 30th day
17 March 1992 T.I. 920379 -- attach -- Superficial Loss
IT387R2 "Meaning of Identical Properties" 14 July 1989 -- attach -- Superficial Loss
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