One final note: If you plan on lending stocks to your spouse, any capital gain is fully taxable but the superficial loss rules apply if there was a loss. (blog.taxresource.ca)
The first exception to the rental real estate passive loss rule is the real estate professional exception. (richdadadvisors.com)
However, you can claim all or a portion of the loss if an exception to the passive activity loss rule applies. (hrblock.com)