You are a very understanding soul, but yes, I agree, there is often someone who needs the cash, or the capital loss at this time of the year (last trading day in Canada for capital gains/losses is Dec.24 btw).

Still, my brain doesn't work like that; if I hold a position in a company that has great potential (like POET), I don't sell, wouldn't sell under any circumstance other than bankruptcy.

To sell to achieve a capital loss and be unable to buy for 30 days, to me, is idiotic.