Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.
Showing 2 terms
Taking an unused capital loss into later years to set off against future gains — up to eight years for capital losses, and a shorter window for speculative (intraday) losses.
Conditional on filing the return by the due date. A late filing forfeits the right entirely, which is an expensive way to lose money to a calendar in a year you already lost some in the market.
Deliberately realising gains up to the annual long-term exemption, or realising losses to offset gains, before the financial year closes.
The exemption does not carry forward — unused, it disappears. Selling and rebuying resets your cost base higher at no tax cost, spreading one large future gain across several years of exemption.