Core Viewpoint - The practice of tax-loss selling is highlighted as particularly relevant this year due to significant gains in the S&P/TSX Composite index, with expectations for increased relevance in 2025 [1] Group 1: Tax-Loss Selling Insights - Analysts from CIBC Capital Markets emphasize the importance of selling losing holdings to offset capital gains, especially in the context of the current market conditions [1] - The report identifies criteria for selecting tax-loss selling candidates, specifically stocks that have declined by 20% or more from their 52-week high and have negative year-to-date returns as of October 15 [1] - A total of 32 TSX-listed stocks are included in the tax-loss watch list, with notable mentions such as CGI Inc. (TSX:GIB/A) and Constellation Software Inc. (TSX:CSU) [1] Group 2: Timing and Transactions - Most tax-loss selling activities are expected to occur between mid-November and December, with a deadline for transactions set for December 30 [1]