This article describes the difference between capital and revenue operations. He then discusses the taxation of capital gains and losses. Specific issues addressed include the treatment of the same properties, surface losses, the main residence, convertible securities and options. In some cases, the tax planning opportunities are discussed. "Hide
Darroch A. Robertson on 15 pages. Publication Date: Dec 02, 1994. Prod. #: 994B33-PDF-ENG