Short Sales

Table of Contents

Administrative Policy

24 May 2001 External T.I. 2001-0069045 - SHORT SALE AND IDENTICAL PROPERTIES

"... We would consider a short sale entered into in order to hedge a taxpayer's position with respect to identical shares held on capital account...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) identical property rules apply to ACB of shares sold on both ends of a short sale on capital account 195
Tax Topics - Income Tax Act - Section 47 - Subsection 47(1) 161

3 July 2002 External T.I. 2002-0131355 - SHORT SALE

"We would consider a short sale entered into in order to hedge a taxpayer's position with respect to identical shares held on capital account to...

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11 September 2001 External T.I. 2001-0087365 - SHORT SALES

A gain realized by a taxpayer under a short sale transaction that hedged its position with respect to an exchangeable share investment held on...

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