My CRA examiner explained it as follows:
Investment made in prior exam period and still on the books as of the date of the exam, is given credit for the current book value.
Investment made in prior exam period and called/matured prior to current exam date, no credit given.
Investment made in the current exam period, full credit is given even if it's called/matured prior to the exam date.
Does that make sense? They didn't look at the investments "each year" but a cumulative over the exam cycle.
I don't need any more negativity in my life...be positive and helpful people or I will kick you in the shins!!!