Here I pay $9.95 per transaction and I have to declare 50% of all gains as taxable income ( 100% on dividends). Of course losses can be applied against gains and are cumulative for future use.

So if I understand that correctly if someone has big gains on some stocks then it's better he sells the losses to reduce tax income.If you don't sell you cannot count the value multiple amount of shares as the value on that day when tax issue is at it's final fiscal income year.When ends the ffiscal year?At 12/31 each year or earlier?

That's quite a huge tax on gains on shares.But on the other hand here they steal a lot on all related on transportation ,fuels ,heating oil .But the investments in stocks is a lot lower here then across the Ocean I guess.

But if that's the case you are probably right that this months CLL is under attack as tax loss issue item.