我明白現在CRA對於如何判斷股票收益是Capital Gain 還是 Income暫時沒有一個明確的界限，但是判定標準還是比較清楚的。
現在有個問題想請教大家，我目前手中有加元和美元兩個Non-Registered的投資賬戶，加元的只有兩支股票，但是比重較大。已經持有1年，打算至少再持有1-2年以上；美元賬戶就完全在做day trading，賺到了就withdraw用來支持日常生活。那當加元的兩隻股票完成交割后，假設盈利可觀，第二年報稅，CRA是會對這兩個賬戶區別對待計稅還是一視同仁？畢竟taxable amount不一樣，相差的金額還是不少的。
看到有一篇2007年的文章，裡面有說到：
As for having two separate accounts -- one for day trading and one for
long-term investing -- the CRA acknowledged that it may be possible for the same
taxpayer to legitimately hold some securities as an investment and other
securities on income account, but that "such situations are rare." The CRA's
initial presumption is that any gains or losses on securities transactions by
the same taxpayer must be treated consistently.
Nevertheless, the CRA concluded by saying that if an investor wishes to
establish otherwise, he or she must be able to demonstrate that each distinct
pool of capital is being managed separately -- one with a view to producing
short-term gains on an income account, and the other with a long-term investing
focus.
“to demonstrate that each distinct pool of capital is being managed separately” 這段不是很明白，這應該如何證明呢？
這篇文章年代久遠，也可能早已過時，不再適用。
希望有經驗的或者在相關領域比較了解的前輩，能來分享您的觀點和案例。
在此感謝！
現在有個問題想請教大家，我目前手中有加元和美元兩個Non-Registered的投資賬戶，加元的只有兩支股票，但是比重較大。已經持有1年，打算至少再持有1-2年以上；美元賬戶就完全在做day trading，賺到了就withdraw用來支持日常生活。那當加元的兩隻股票完成交割后，假設盈利可觀，第二年報稅，CRA是會對這兩個賬戶區別對待計稅還是一視同仁？畢竟taxable amount不一樣，相差的金額還是不少的。
看到有一篇2007年的文章，裡面有說到：
As for having two separate accounts -- one for day trading and one for
long-term investing -- the CRA acknowledged that it may be possible for the same
taxpayer to legitimately hold some securities as an investment and other
securities on income account, but that "such situations are rare." The CRA's
initial presumption is that any gains or losses on securities transactions by
the same taxpayer must be treated consistently.
Nevertheless, the CRA concluded by saying that if an investor wishes to
establish otherwise, he or she must be able to demonstrate that each distinct
pool of capital is being managed separately -- one with a view to producing
short-term gains on an income account, and the other with a long-term investing
focus.
“to demonstrate that each distinct pool of capital is being managed separately” 這段不是很明白，這應該如何證明呢？
這篇文章年代久遠，也可能早已過時，不再適用。
希望有經驗的或者在相關領域比較了解的前輩，能來分享您的觀點和案例。
在此感謝！
