last time I looked, if you sell to a family member its considered a superficial loss and an attempt to get around the tax rules.... that means the CRA guys will come looking for you.... I was curious about the same thing and was hoping it could be done.... just to be sure, check with your own tax accountant..... but its on the CRA website.... in fact I think someone on this board brought that issue up a couple of months ago..... thats my take on it anyway and I checked with my accountant just to be sure.... but maybe someone else has a different take.....