vente à perte à des fins fiscales

CONT: Lorsqu'une vente à perte à des fins fiscales semble avantageuse sans être contraire aux principes de placement, il faut tenir compte de plusieurs facteurs. (...) si on envisage un rachat ultérieur, la date de la vente et celle du rachat doivent être soigneusement choisies afin d'éviter une perte apparente.

CONT: Another example where a tax loss sale might be beneficial would be a taxation year in which an investor has realized an unusually large amount of capital gains and holds one or more securities which are trading well below their purchase price and which he does not have definite reasons for retaining. By selling the dubious securities, he realizes a capital loss which will reduce realized capital gains in the year.