I find the question to be a little ambiguous. Perhaps a little more detail?
Are you referring to a short selling trade? Or is it about incurring a capital loss on a "long" position because you were stopped out for a loss (i.e. a stop loss sell order was triggered), but you then re-entered your "long" by buying back in very soon after at a lower cost?
If it's the second scenario, then the capital loss associated with being stopped out can be offset against any future capital gains. The re-purchase at a lower price would simply constitute the beginning of a new investment, even if it's in the same company within a very short period of time.
