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I am on the side of 'claim all the loss'. Most everying in the tax act is simple common sense applied to a presumption of fairness.

The point of the superficial loss rule is obvious. The technicality about buying the replacement shares before the fact instead of after, is just to catch people trying to get around the rule's intent. The stated 'solution' shows that you would not be caught. It says that the loss denied gets transferred to the replacement shares's ACB (so that when they are sold eventually you get to claim the loss). In your case you are not left with any replacement shares whose ACB can be adjusted.

Think of it as
1)triggering the superficial loss rules with the sale of the oldest 200 shares.
2)adding the loss denied to the replacement shares (that last purchase) to increase their ACB, and then
3) selling the last 100 shares purchased with their higher ACB and so regaining the loss denied.
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