Terms

By using the site you accept that it is general information, current to the sources read on 17 October 2026.

Information only

The pages describe publicly available rules. They are not tax, legal, accounting, or investment advice. They are not a recommendation to acquire or dispose of any property. Official text on Government of Canada sites controls if a page here disagrees with it.

Estimates

The 61-day checker is an estimate. It can be wrong if the property is not identical, if the result is business income rather than capital, if a registered plan is involved, or if the law or a CRA page changes. You are responsible for what you file.

No warranty

The site is provided as-is, without a warranty of completeness. To the extent the law allows, Superficial Loss Canada is not liable for results that come from using it.