fatlayschips

请教高人：

我在股票交易网站上有一个普通的交易帐户，现在打算再开一个RRSP帐户，把一些亏损的股票转进去，这样就可以在明年报税的时候报captical lost，但其实并没有实际卖出。

股票网站的人说，contribution是按照转入当天的收盘价计算的。但是他们不知道能不能报captical lost，建议我找tax specialist.

当然，我也可以这边帐户卖出，那边再买进，可这样一来麻烦，二来白白损失交易费。不知道各位高人有什么高见？

fatlayschips

thanks chantalfu. 可是我刚刚查到的说法却不一样，看来没啥机会了

如果有盈利的话需要报capital gain, 但是损失却不能报capital loss。如果想要报loss，只能在普通帐号卖出，将钱作为contribution转入RRSP帐号，然后再买进。而且必须在卖出30天之后才能再买进，不然就会被认为是"superficial loss":

http://www.theglobeandmail.com/partners/free/rrsp/2008/rrsp2-lieu.html

"Thus, a stock transfer may also trigger a capital gain, with 50-per-cent of any gain between the purchase and deemed disposition price subject to tax at the RRSP holder’s marginal rate.

Capital losses are a different story, however: If the stock has lost value on the deemed disposition, Canada Revenue Agency does not allow that deduction for tax purposes.

“Some people think, ‘If I’ve got some kind of a [capital] loss situation, I’ll just put it in directly [to my RRSP], and get a [tax] loss to offset some other gain.’ But it doesn’t work that way,” warns Vas Pachapurkar, regional director with Investors Group Financial Services Inc. in Toronto. In that instance, it would be best for tax purposes to sell the investment first, in order to recognize the loss. Then you could contribute the cash proceeds to your RRSP, taking into account fees that may be incurred for the double transaction, say financial advisers. (They also caution you not to buy that same stock again within 30 days, lest you fall victim to the Income Tax Act’s “superficial loss” rule, which would also prevent you from declaring that loss.)"

红星闪闪

Post by fatlayschips
thanks chantalfu. 可是我刚刚查到的说法却不一样，看来没啥机会了

"Thus, a stock transfer may also trigger a capital gain, with 50-per-cent of any gain between the purchase and deemed disposition price subject to tax at the RRSP holder’s marginal rate.

Capital losses are a different story, however: If the stock has lost value on the deemed disposition, Canada Revenue Agency does not allow that deduction for tax purposes.

“Some people think, ‘If I’ve got some kind of a [capital] loss situation, I’ll just put it in directly [to my RRSP], and get a [tax] loss to offset some other gain.’ But it doesn’t work that way,” warns Vas Pachapurkar, regional director with Investors Group Financial Services Inc. in Toronto. In that instance, it would be best for tax purposes to sell the investment first, in order to recognize the loss. Then you could contribute the cash proceeds to your RRSP, taking into account fees that may be incurred for the double transaction, say financial advisers. (They also caution you not to buy that same stock again within 30 days, lest you fall victim to the Income Tax Act’s “superficial loss” rule, which would also prevent you from declaring that loss.)"

bingo!!