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It is the other use of capital losses that would change.

Instead, you put the amount of capital losses in Box 131.

And what if you realize more than $3,000 in capital losses?

People obviously can deal with capital loss if employment and income are sort of still there.

There would be a corresponding capital loss on the forward sale.

If the proceeds are below the reduced cost base, the difference is a capital loss.

To be sure, no one buys a stock expecting to take a capital loss.

Net capital losses of up to $3,000 can be taken against ordinary income.

If the employee got less than that, he or she would have a capital loss, with the attendant tax benefits.

Under what circumstances would this qualify as a capital loss when it is sold?