the only situation i know of when this won't occur is if the remaining stock held was suffering a significant loss when the business ceased and you decided to not sell the stock because it wasn't worth it and you hoped for a miracle it might recover
years ago, i helped a HC member get an income deduction in this circumstance where I argued even though the business ended; the shares remained as "obsolete trading stock" rather than as an "investment" (however, i can't remember how i argued the case).
