If you have a superficial loss in 2020, you cannot deduct it when you calculate your income for the year. However, if you are the person who acquires the substituted property, you can usually add the amount of the superficial loss to the adjusted cost base of the substituted property. This will either decrease your capital gain or increase your capital loss when you sell the substituted property.
我理解这意思应该是,你30天内,卖出又买入的某股票的损失,虽然不能用作抵扣其它损失税,但是可以加到这只股票的成本里?100买的,90卖,虽然你是90又买回,但成本按是100算