nyuuzyou/wikis huggingface dataset:
MediaWiki

==概要==
MediaWiki是一款基于服务器的自由软件，并获得了 GNU 通用公共许可证 (GPL)的许可。这款软件的设计之目的是使其运行于一个每天拥有百万次点击量网站的大型服务器群组上。
MediaWiki是一款极其强大、具有极强扩展性的软件，也是实现维基（wiki）丰富多彩的功能的一个载体，其使用PHP语言来处理和显示贮存在一个数据库中的数据，譬如MySQL。
维基页面使用MediaWiki的维基文本格式编写，以便使那些不会使用HTML或CSS的用户也能轻松地编辑页面。
当一个用户提交一个页面编辑时，MediaWiki就会将这次动作写入后台数据库，但不会删除之前页面的版本。因此，管理员就可以轻而易举地撤回编辑，以防破坏者或垃圾信息对页面的损坏。当然，MediaWiki也可以管理图片和其他流媒体文件，这些媒体文件贮存在档案系统之中。对于拥有大量用户的大型维基站点，MediaWiki支持高速缓存，亦可以轻松地与“鱿鱼代理服务器（proxy server software）”软件联接。 通过专用扩展，MediaWiki也可以处理结构化数据。
==MediaWiki 是什么...==
;MediaWiki 是一个 wiki 软件。
如果你不知道什么是wiki，在做出进一步操作之前，请先阅读此文！
;MediaWiki 是一个服务器软件。
和任何您在因特网上运行的软件一样，MediaWiki中也可能存在程序错误或安全问题。如果你不打算为其保持安全更新，请不要使用MediaWiki (请订阅以接受安全更新公告)。
;MediaWiki是应维基媒体基金会（Wikimedia Foundation）的需要而编制的。
开发该程序主要是用来运行在维基百科（Wikipedia）和其姊妹计划的大型服务器场合。其功能和特点、性能、可配置性、易用性等都是经常鉴于此而设计的；如果你的需要与此完全不同，那么这款软件可能并不适合你。
;MediaWiki 是一个自由软件。
不提供任何形式的担保或保证。
==尝试维基文本==
是的，您可以很容易地修改页面，也可以（或暂时性地）发表一些错误的、语法不通的句子，你也甚至可以（或暂时性地）完全破坏维基站点中的一个页面。而做出这一切你都不需要任何计算机编程知识。
我们建议您在我们构建的沙盒环境中练习编辑。但请一定将您的这些测试性编辑留在沙盒中，不然管理员可能会对你的这些错误编辑不客气。
您也可以查阅简明指南，其中包含了一些基础的格式化的命令。
==MediaWiki的一些不足==
*由于 MediaWiki 是为开放内容而设计的，当你要限制对部分 wiki 内容的访问时，该软件往往是不合适的。 可以把 wiki 运行在封闭的公司内部局域网，则只有局域网内部用户可以访问。
*MediaWiki是设计用来服务于如维基百科这样的大流量网站的。它已经针对这类网站进行了优化，对于一些在磁盘空间和内存占用受到比流量更大限制的小网站，该软件可能不是那么合适。
*如果你想使用专门的论坛/博客软件，通常并不适合用 MediaWiki 来进行替代。
*在以上情况下，可能有其它的 wiki 软件（或非 wiki 软件）更符合你的需要。
Stellaris

《》是一款科幻大战略游戏，设定在未来200年。它由 Paradox Development Studio（PDS）开发，Paradox Interactive 发行。
群星是大战略游戏，就像 Europa Universalis 4 和 Crusader Kings 2，以探索为重点，而显著的不同则是基于太空。
它是十年来 Paradox Development Studios的第一个新的主要 IP。
== General information ==
=== Release date ===
Stellaris has been released on May 9, 2016 at 18:00 CEST.Paradox Interactive Launches Stellaris Galaxy-wide
=== Main features === 
Stellaris' game featuresOfficial forum: Game info:
* Discovery Events – Emergent Storytelling.
* Deep & Varied Exploration.
* Enormous procedural galaxies, containing thousands of planets.
* Vast number of unique random species.
* Advanced Diplomacy system.
* Ship Designer
* Stunning space visuals.
* Multiplayer support for upwards of 32 players (no real limit apart from map size).
=== Editions ===
Beside the Standard Edition, Stellaris is available with premium content:
* The Nova Edition includes all the content of the standard edition, plus the Digital Original Soundtrack, an Arachnoid exclusive alien race and a Nova forum icon.
* The Galaxy Edition includes all the content of the Nova Edition, plus the Digital Collector’s Book, the Stellaris: Infinite Frontiers novel by Steven Savile (e-book), an exclusive forum avatar and Galaxy icon, as well as a signed wallpaper.
=== Pre-orders ===
Pre-orders include the Creatures of the Void DLC portrait pack, ringtones and message alert sounds, and a Blorg forum avatar.
=== Sign-up campaign ===
The sign-up campaign, Project Augustus, ran from March 16 through April 2, 2016. It consisted of a click game that unlocked cosmetic content DLCs: a Platypus alien portrait, a flag and empire symbols packs, as well as a forum icon and forum avatars. These DLCs bonuses were freely released in Patch 1.1.
== Dev diaries ==
https://stellaris.paradoxwikis.com/Developer_diaries
== Useful links ==
=== Official Stellaris websites ===
*Official Stellaris Website
*Stellaris Steam Page
*Stellaris Paradox Plaza Page
=== Stellaris in the news ===
* PC Gamer
* IGN
* PC World
* Rock, Paper, Shotgun
* Digital Trends
* PC GamesN
* Gamasutra - Postmortem: Paradox Development Studio's Stellaris
=== Stellaris reviews ===
* MetaCritic
== 参考资料 ==
* 官方百科：https://stellaris.paradoxwikis.com/Stellaris_Wiki
Category:百科
Category:长期有效
Victoria II

《》是一款 Paradox Development Studio（PDS）开发，Paradox Interactive 发行的大战略电子游戏，2003年的《Victoria: An Empire Under the Sun》的续作。
== 参考资料 ==
* 官方百科：https://vic2.paradoxwikis.com/Victoria_2_Wiki
Category:百科
Category:长期有效
分类

分类（英文：Category）是MediaWiki程序最基础的功能之一。通过输入[[Category:某分类]]或[[分类:某分类]]，来将页面归类进一个或多个分类里。
==链接到分类==
有时候我们只是要插入一个链接到某分类的链接，而不是将页面归类到某分类。那么按照下述格式输入即可。
[[:Category:某分类]]
需要注意的是，重定向至某分类同样需要在链接的开头处加入一个半角冒号（:）。
与修改普通链接所显示的文字效果相同，输入一个管道符号（|）即可。
[[:Category:某分类|链接显示的文字]]
小工具

小工具（英文：Gadget）是一种供用户自由选择的CSS+JS扩展工具。
== 用户向 ==
用户可在任意页面右上角点击自己的头像选择参数设置，在小工具选择卡中自行选择是否开启相应的小工具。
此页面（Special:Gadgets）同样为经验丰富的编者提供了小工具总览界面，在此处用户可自行阅读小工具的源代码。
== 站务向 ==
对于各站点所有者而言，下面是较常用到的小工具管理页面。
MediaWiki:Gadgets-definition - 用于定义小工具
用法请参见：https://www.mediawiki.org/wiki/Extension:Gadgets/zh
=== 自定义编辑栏 ===
站点所有者可根据站点所需自行补充编辑栏，可参考eu4站。
用户

用户，或称注册用户，是指拥有一个ParaWikis帐号的人。虽然即使不用登录，也可阅读ParaWikis上绝大部分的站点，但部分站点仅限注册用户才可以进行编辑。
此外，注册达7天及编辑达50次的用户将会自动成为自动确认用户，可享用更多权限。
任何拥有帐号的用户，不论注册时间或编辑次数，皆可拥有下列权限。
* 用戶擁有自己的對話頁，方便其他用戶与自己聯絡。（儘管匿名用戶也有用戶对话页）
* 用戶擁有自己的編輯貢獻列表，点击「我的貢獻」链接便可參閱。
* 用戶擁有自己的監視列表，方便監視感興趣的頁面的最新改動。
* 用戶可享用參數設置功能，允許用戶對Parawikis的界面進行一些個性化的設置，例如語言設定、顯示方式及所屬時區等。
* 用戶可選用多種特殊的小工具，以切合自己的瀏覽及編輯需要。
* 用戶可以使用本地上傳文件功能。
* 用戶可以覆蓋現有文件進行上傳。
* 用户可以上传头像，不符合头像方针的头像将有可能被管理员合理删除。
* 用戶長期於欧陆风云4百科貢獻，有機會被選為管理員並得到其權限。
Category:用户组
管理员

管理员是ParaWikis各站点里拥有一些特殊权限的用户组。
这里列出全部的管理员，您也可以进入这里查看：
==拥有权限==
* 管理员拥有几乎全部的权限。
* 管理员的编辑自动被视为已巡查。
* 管理员可以删除或恢复被删除的页面、文件。
* 管理员可以隐藏或恢复被隐藏的页面编辑历史。
* 管理员可以封锁其他用户以防止编辑。
* 管理员可以对ParaWikis各站点或者特定的区域进行批量的文字替换。
* 管理员可以查询已被删除的页面、文件以及历史版本。
* 管理员可以对页面进行保护防止其被编辑或被创建。
* 管理员可以解除页面的保护或者编辑被保护的页面。
* 管理员可以在删除不符合头像方针的用户头像。
* 管理员可以使用分类查核页面核实页面。
==职责==
管理员肩负着对ParaWikis各站点进行管理的责任，必要时需要依照ParaWikis各站点守则对页面进行保护、对用户进行封禁。
Category:用户组
自动确认用户

自動確認用戶是ParaWikis用户的一種。在ParaWikis，任何註冊達7天並編輯達50次的用戶，均會成為自動確認用戶。
任何自動確認用戶，除了拥有用户拥有的全部权限外还擁有下列權限。
*自动确认用户进行敏感操作时，无需通过验证码。
*自动确认用户可以编写自己的用户页（位于User名字空间）。
*自动确认用户可以创建页面。
*自動確認用戶可以移動頁面。只須點击頁頂的「移動」標籤，即可移動大部份頁面。
*自動確認用戶可以編輯半保護頁面。半保護頁面的用意是防止新用戶對頁面的破壞。
Category:用户组
重定向

重定向（Redirects）可以使读者跳转至另一个页面。通常用于页面存在多个名字的时候。
== 创建重定向 ==
在一个没有内容的页面中输入下述内容即可创建一个重定向。
#REDIRECT [[页面名称]]
“页面名称”那里修改为你需要跳转到的页面名。“redirect”大小写不敏感，你也可以使用中文“重定向”。
需要注意的是，“#”后面不能有空格。一个比较简单的方法是直接使用编辑器自带的按键插入重定向。
== 双重重定向 ==
即一个重定向页面指向了另一个重定向页面，这在MediaWiki程序中是不起作用的。
例如：A -> B -> C，这需要手动将A页面的指向直接修改到C页面。
Special:DoubleRedirects这一页面列出了站点所有的双重重定向。
Accidental death and dismemberment insurance

Accidental death and dismemberment insurance (AD&D) is an policy that pays benefits to a beneficiary when the policyholder is involved in an accident that results in death or a serious injury. 
Serious injuries include the loss, or the loss of use of, a limb, sight, hearing, and/or speech.GroupBenefits.ca (a division of Park & Associates Insurance Agency Inc.), Accidental Death and Dismemberment, viewed April 11, 2020 In the case of death by accident, AD&D insurance pays in addition to regular life insurance.
==Group coverage==
AD&D is typically part of a company group benefit plan. 
Employer paid AD&D premiums are considered a taxable benefit as a result of a change in the 2012 Federal Budget.2012 Federal Budget Highlights — Group Benefit Plan Impact - Morneau Shepell, viewed November 19, 2013.
==Private coverage==
AD&D insurance is also offered to individuals, on its own, or in addition to regular life insurance (as a rider). 
However, in 2008, accidents were the fifth cause of death.Garry Marr, Accidental death insurance is usually a bad investment, National Post, June 19, 2012, viewed April 11, 2020. In 2018, transport accidents caused 0.6% of all deaths in Canada, while "other external causes of accidental injury" caused 4.0% of deaths.Statistics Canada, Deaths, by cause, Chapter XX: External causes of morbidity and mortality (V01 to Y89), Table: 13-10-0156-01, viewed April 11, 2020. In other words, in about 95% of deaths, AD&D insurance would not pay.
Further, privately purchased stand-alone AD&D is also quite expensive. In one example, a 30 year old female looking at $250k of coverage would pay $23 a month for AD&D insurance, but could instead pay $20 a month for 20 year term life insurance, or $28 a month for 30 year term insurance.LSM insurance (an Ontario insurance broker), Accidental Death Insurance: What You Must Know before Buying it, viewed February 13, 2021.
Therefore, regular life insurance is typically a much better solution, as it covers almost all types of death, for a similar price to AD&D insurance.
==See also==
*Life insurance
*Term insurance
*Disability insurance
==References==
==Further reading==
* 
==External links==
* 
* 
Category:Glossary
Category:Insurance
Category:Employee benefits
American Depositary Receipts

An American Depositary Receipt, or ADR, is a negotiable certificate representing shares in a non-US stock.Investopedia, American Depositary Receipt (ADR), viewed September 26, 2021. The ADR can represent whole share of the foreign company, a fraction of a share, or multiple shares.US Securities and Exchange Commission, Investor Bulletin: American Depositary Receipts, August 2012, viewed September 26, 2021. These certificates trade in US dollars, on US stock exchanges, and allow individuals to purchase shares in non-US companies such as Toyota or Nestle without having to access overseas stock exchanges – and their clearing and settlement systems.
The largest supplier of certificates is The Bank of New York Mellon,Bank of New York Mellon, Depositary Receipts, viewed September 26, 2021. which is also among the biggest share custodians in the world. A custodian looks after record-keeping and corporate events such as dividend payments for the owners of the shares, be they individual investors or pension or mutual funds. ADRs represent shares where the underlying security is held by a U.S. financial institution, often by an overseas branch. They are traded much like ETFs, with market-makers buying and selling creation units to arbitrage price differences between the underlying stock price and what is bundled into an ADR.Investopedia,"What parties are involved in the creation of an American depositary receipt?," viewed 2009-03-11.
In 2012, there were more than 2000 ADRs available, for companies based on more than 70 countries.
== See also ==
* Canadian Depositary Receipts
* International equities
== References ==
== Further reading ==
* 
== External links ==
* Understanding American Depositary Receipts (ADRs): Types, Pricing, Fees, Taxes, Investopedia
* American depositary receipt - Wikipedia
Category:Glossary
Ask price

The ask price, also known as the offer price, is the lowest price a seller is willing to receive for a certain security.Investopedia, Ask, viewed January 5, 2019TMX Money, Stock Market Terms, Ask, viewed January 5, 2019
The ask price is contrasted with the bid price, which is the maximum amount that someone is willing to buy a security for. The ask is higher than the bid, and the difference is called the "bid-ask spread". This spread is one of the costs of transacting on stock exchanges, separate from trading commissions.Canadian Couch Potato, The Hidden Cost of Bid-Ask Spreads, viewed January 5, 2019
When buying shares using a market order on a stock exchange, you are expecting to pay the current ask.
==References==
Category:Glossary
Category:Investment management
Assets under management

Assets under management (AUM) is the total market value of the investments that a person or entity manages on behalf of clients. Assets under management definitions and formulas vary by company.
Investors often consider higher investment inflows and higher AUM comparisons as a positive indicator of quality and management experience. Investment management companies generally charge their clients fees as a proportion of assets under management, so assets under management, combined with the firm's average fee rate, are the key factors indicating an investment management company's top line revenue. The fee structure depends on the contract between each client and the firm or fund.
Assets under management rise and fall. They may increase when investment performance is positive, or when new customers and new assets are brought into the firm. Rising AUM normally increases the fees which the firm generates. Conversely, AUM are reduced by negative investment performance, as well as redemptions or withdrawals, including fund closures, client defections and other generally adverse events. Lower AUM tend to result in lower fees generated.
==See also==
* Net asset value
==References==
==External links==
* 
Category:Glossary
Bid price

In general, the bid price is a price which is offered for a commodity, service, or contract.Investopedia, Bid Price, viewed January 5, 2019. In the context of transacting shares or exchange-traded funds on a stock exchange, the bid refers to the highest price a buyer is willing to spend for a certain security.TMX Money, Stock Market Terms, Bid, viewed January 5, 2019
The bid price is contrasted with the ask price, which is the minimum amount that someone is willing to sell a security for. The ask is higher than the bid, and the difference is called the "bid-ask spread". This spread is one of the costs of transacting on stock exchanges, separate from trading commissions.Canadian Couch Potato, The Hidden Cost of Bid-Ask Spreads, viewed January 5, 2019
When selling shares using a market order on a stock exchange, you are expecting to get the current bid.
==References==
Category:Glossary
Category:Investment management
Boston Bridge

The Boston Bridge is a structure that crosses the Youghiogheny River between Versailles and Elizabeth Township, Pennsylvania. Its name is derived from the Massachusetts city only indirectly: the bridge is named for the Boston neighborhood of Elizabeth Township, which in turn was named for the New England city.
The bridge, which opened on October 13, 1932, carries Pennsylvania Route 48 on two relatively narrow lanes. Many of its features were carefully preserved during a 1989 rehabilitation, down to its original pedestrian railings. Designed entirely for vehicular traffic, the structure changed the future of Elizabeth Township; the lack of streetcar tracks led to the abandonment of a line that served the then-rural community's small industrial settlements, while the newfound ease of access for motorists to the area's manufacturing regions opened up the township to suburbanization.
==References==
== External links ==
*PGH Bridges
Category:Bridges in Allegheny County, Pennsylvania
Category:Bridges completed in 1931
Category:Road bridges in Pennsylvania
Category:Bridges over the Youghiogheny River
Category:Cantilever bridges in the United States
Category:1931 establishments in Pennsylvania
Buy and hold

Buy and hold is a strategy in which equities, once purchased, are retained for a long period of time.Modified from Wikipedia, Buy and hold, viewed March 21, 2009. Short term market fluctuations are ignored. The advantages of this approach are investment costs are kept to a minimum and one is invested when the market appreciates. One study showed missing the 5 best days of a hypothetical $10,000 Invested in the S&P 500 from Jan 1,1980 – Sep 30, 2008 reduced one's return by 24%.Stock Market, Exit at Your Own Risk, viewed March 21, 2009.
Buy and hold can apply to many investment styles, active or passive. If purchasing individual stocks, the companies selected for this strategy must not be cyclical, since the intention is to hold them for years or decades. This way of thinking is compatible with the Dividend growth investing strategy, with Low beta investing and perhaps with Value investing, but is the opposite of day trading or market timing.
Warren Buffet famously wrote in his 1988 letter to the shareholders of Berkshire Hathaway Inc: “In fact, when we own portions of outstanding businesses with outstanding managements, our favorite holding period is forever.”Warren Buffet, Berkshire Hathaway Inc., Chairman's letter 1988, viewed December 23, 2015
Here is an example of how one portfolio manager selects his buy-and-hold stocks:
==See also==
* Passive investing
* Simple index portfolios
==References==
== Further reading ==
* from 2006
* from 2008
* from 2009
* from 2009
Category:Glossary
Category:Investment styles
Category:Investment management
CPP and QPP calculator

The CPP and QPP calculator is an easy-to use spreadsheet to estimate Canada Pension Plan (CPP) and Québec Pension Plan (QPP) pension amounts.
==How to use==
You must provide your birth year and month, your province (to select between CPP and QPP), and fill in your pensionable earnings record. The spreadsheet automatically estimates your CPP or QPP monthly pension at the selected start age. Start ages range from 60 to 70.
The Birth month, the Province, and the Start age are conveniently selected using a drop-down control.
The spreadsheet allows to evaluate the impact of retiring at various ages by entering anticipated future pensionable earnings between now and the start of pension payments.
The estimated pension amount is expressed in inflation-adjusted dollars (except when the start year is in the past).
==Download location==
The latest CPP-QPP spreadsheet (version 2.3) comes in three versions:
===Google Docs (Sheets)===
This version can be used online.
Read the following instructions before clicking on the link!
# Click on the link below.
# Sign into your Google account (if not already signed in).
# Make a copy of the file as follows: File -> Make a copy...
# The copy is yours to modify.
* Here is the link: CPP-QPP.
===Microsoft Office (Excel)===
* To download, click on: CPP-QPP.xlsx.
===LibreOffice (Calc)===
* To download, click on: CPP-QPP.ods.
==Screenshot==
==Limitations==
The spreadsheet has some limitations:
* It doesn't handle child rearing dropout provisions, disability dropout provisions, and post retirement benefits.
* It doesn't work for people born before 1948.
* The start age has an annual granularity. It isn't possible to select "age 60 and 3 months".
* It doesn't yet implement 2024 QPP changes. Retraite Québec, Changes made to the Québec Pension Plan.
==Support and Development==
Support for this spreadsheet and discussions about further development are held in .
==See also==
* Variable percentage withdrawal
==Further reading ==
* 
* .
==References==
==External links==
* Canada Pension Plan - Overview - Canada.ca
* Retraite Québec - Québec Pension Plan
Category:Government retirement benefits
Category:Retirement living
Category:Government program
Category:Pension plans
Category:Spreadsheets and tools
Canadian Depositary Receipts

Canadian Depositary Receipts (CDRs) are a time-tested way for investors to access shares of foreign listed companies. Canadian Depository Receipts (CDRs) were launched in July 2021.Julie Cazzin, Nine things to know about investing in Canadian depositary receipts (CDRs), National Post, September 17, 2021, viewed Septemeber 26, 2021. CDRs are designed to make it easier for Canadians to access the most popular publicly listed US companies, in Canadian Dollars, and with a built-in currency hedge. CDRs are now listed and trading on the NEO Exchange, operating as Cboe Canada.
== See also ==
* American Depositary Receipts
* Currency hedging
* US equities
== References ==
== Further reading ==
* 
== External links ==
* Canadian Depositary Receipts Brochure.pdf, CIBC Capital Markets
Category:Glossary
Canadian controlled private corporation

A Canadian controlled private corporation or CCPCCRA, IT458R2 - Canadian-Controlled Private Corporation, viewed November 19, 2013. is an incorporated small business which may qualify for lower tax rates on active business incomeCGA-Canada, Definition, viewed Nov 27, 2011.. In order to qualify as a CCPC it must not be controlled, directly or indirectly in any manner whatever, by public corporations, non-residents or a combination of the two.
A CCPC provides access to the small business deduction.CRA, IT73R6 - The Small Business Deduction, viewed November 19, 2013.
There is a tax benefit, as part of the lifetime capital gains exemption (LCGE)CRA, Budget 2013 - Lifetime Capital Gains Exemption, viewed November 19, 2013., that may be available to the shareholders when the shares of a qualified CCPC are sold.
==See also==
* Tax-efficient investing
* Tax planning
== References ==
==Further reading==
* 
Category:Glossary
Canadian retirement software & calculators

There are a number of tools and websites available to help Canadians plan and live in retirement. You might find some of the following helpful to analyze and review your situation. 
==Canadian==
*Canadian Retirement Income Calculator (from Service Canada): "will provide you with retirement income information, including the Old Age Security (OAS) pension and Canada Pension Plan (CPP) retirement benefits"
*SimulR, from Retraite Québec: "An interactive tool which lets you simulate your retirement income"
*CompuPension from Retraite Québec : "A personalized tool that gives you a complete picture of your financial situation in retirement and your possible sources of income". 
*Fiscal Agents - Retirement Planning Calculators
* 
*Free RDSP Calculator for Canadians
*RRIFmetic - Retirement Math Made Easy (not free) - no longer available., viewed February 6, 2020
==Non-Canadian==
The following are not specifically Canadian, but can be useful if you approximate Canadian equivalents.
*Firecalc
*Crowdsourced Financial Independence and Early Retirement Simulator/Calculator
==See also==
*Tax rate calculators
==References==
Category:Retirement planning
Category:Retirement living
Category:Lists
Capital loss

A capital loss occurs when you sell, or are considered to have sold, a capital property for less than its adjusted cost base plus the outlays and expenses involved in selling the property. Capital losses can be used to offset capital gains for tax purposes. In the context of investment portfolios, capital losses are only relevant in non-registered accounts.
The Canada Revenue Agency writes:Canada Revenue Agency, How do you use a capital loss?, modified January 18, 2022, viewed April 9, 2022.
:Generally, if you had an allowable capital loss in a year, you have to apply it against your taxable capital gain for that year. If you still have a loss, it becomes part of the computation of your net capital loss for the year. You can use a net capital loss to reduce your taxable capital gain in any of the 3 preceding years or in any future year.
One key word in the quote is ‘can’: you can use your available net capital loss to reduce your taxable capital gain for the previous three years, or this year. But you don’t have to, for example if these preceding years, or the current year, are low-income years. Instead, you might want to save your net capital loss to offset capital gains during a normal-income, or a high-income year, when the tax savings will be greater due to higher tax rates.Jason Heath, A deep dive into the 'strategic' capital gain and loss planning you should do this year, National Post, December 3, 2021, viewed April 9, 2022.
==See also==
*Superficial loss
*Tax loss harvesting
==References==
==External links==
*Taxtips.ca, Capital losses
Category:Glossary
Category:Tax planning
Cash account

In a Canadian investing context, a cash account is a type of non-registered account at a discount brokerage in which income generated (capital gains, dividends, interest) is taxable. 
In a cash account, you can only buy securities with cash already in the account, i.e. your own money. More specifically, cash must be available on or before the settlement date of a purchase.TD Direct Investing (a broker), What is the difference between TD Direct Investing's margin and cash account?, viewed October 26, 2023.
Margin accounts are similar but allow the investor to borrow from the brokerage to invest, i.e. use leverage.
==See also==
* Canadian account types
* Prioritizing investments
* Tax-efficient investing
==References==
Category:Glossary
Category:Account types