January runs about 18% of the degree days and it January is looking to be very cold. $5 NG or higher could be in the cards very soon. It looked like someone was tax loss harvesting on a large scale Friday. First Day of the New Year should bring higher for this and other R/T's. This has a large inventory of undrilled NG sites which will gain in value with higher NG prices.
Friday was too late for tax loss harvesting.
To be able to take a loss on your 2013 return it was necessary to sell by Thursday 26th:
""Therefore, in order for a disposition of marketable securities in an open market to be included in your 2013 tax year, you’ll have to sell them on or before the stock exchange’s last trading day for settlement in 2013. The settlement date for most Canadian and U.S. stock exchanges generally takes place three business days after the trade date. For Canadian exchanges, December 24 would generally be the last trading date if you want to have the transaction settled in 2013. For U.S. exchanges, the last trading date for settlement in 2013 would generally be December 26.""
When determining what year you sold your stock, the trade date is what matters. This is the day the transaction took place on the stock exchange. If you contact your broker on the last trading day of the year, you can complete a sale in the current year if your broker executes the trade that day. On major exchanges, the last trading day is December 31 unless that day falls on a weekend.