My tax agent has told me that we could have written them off last year, because any monies that come from any sale that may trickle through to the shareholder can be readjusted in any forthcoming tax year.
I've chosen to do mine in this tax year as it just works better for me.
You need a spreadsheet of buys/sells plus consolidation detail, dates of events, blah blah.
Consult your tax agent.
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