Member firms such as Morgan Stanley, Goldman, Etrade, TD....have to file regardless of where (what country) the trade originates or is held because they are regulated by the SEC and FINRA. So you can't simply move the short sale offshore since the firm and not teh location is who reports. And BTW...the short sale rests with the client not with the location.
A firm like Pacific International in Canada or Canaccord are not reporting companies to the SEC or FINRA and thus they do not have to report THEIR short sales for this report.
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