Crypto losses tax: Crypto Loss Relief Rules

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).

5 of the 14 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.

The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 6 figures, never sentences; 43 candidate sentence(s) were refused by a reviewer with the reason recorded.

The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): One row per jurisdiction: whether a capital loss on crypto is allowable, against what it may be set, how long it carries, what a worthless or stolen holding is worth, and - the row the query is really about - whether a repurchase rule bites and over what window.

That last column is the derivation, because it is the one that flips: the US statute reaches stock and securities and therefore not property, so a US holder may sell and rebuy the same day; the UK's same-day and 30-day identification rules do the work of a wash-sale rule without being called one; Canada's superficial loss rule is a third shape again.

The published figure is the count of jurisdictions in each camp and the window in days, side by side - which no authority publishes because each speaks only for itself.

43 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.