KK2 - Read Jamie's article again, read my post again. 34 positions, 1 position, average 50 day holding period. Is it a "business" or is it getting out of one position. Apples and oranges. As the article says each case assessed on its own. Don't be scared to buy or sell a couple of positions Koo unless you are doing it as a business. CRA have been more than reasonable to deal with unless you are trying to Buffalo them.

tada