Mr. A sold 1,000 shares of a listed company in a non-registered account on September 1, 2021 at a capital loss of $20,000. The RRSP of his spouse, Ms. B (who dealt with a different brokerage firm) acquired 1,200 shares of the same company on September 7, 2021. Ms. B’s RRSP sells the shares no later than September 28, 2021 (with settlement occurring two days later).
Does such sale (a) avoid the superficial loss rule, and (b) does the answer change if the shares so sold by the RRSP were reacquired by it on October 1, 2021?