Actually, commodity futures trades are an exception to this rule. You can elect to carry BACK losses for three years against prior years commodity futures gains and file amended returns encompassing the current years losses and claim a refund (with interest). If you ever become a US citizen, you can e-mail me at marks37@yahoo.com and I will advise you as to the tax laws that would affect you.
As liberal as you guys are in Canada. WOW! This is one time us Americans ought to take note of what you're doing up there in the great white North! As for your gun laws, I think we should stick with our second amendment.
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