This is an infinitesimal sample of what's happening all over the world. People find loopholes and use them. We used to have tones of theses in the canadian income tax act, and people used to abuse of them. Now it's alot harder. Ex. Sell security today for a loss, buy tomorrow the same and declare this loss. Hence the 30 day wait. RRSP to your name and 5 other family members, same with Tax Free, etc etc....Momey money money give me some.