I second what @RichmondCA said. This is not a “loophole”, this is basic accounting. For those saying “CRA is looking into this” - they can keep looking all they want...on what basis will this be considered income?
As for the T4A issue some people are having. The majority of those issues are likely caused by trying to get the broker to issue the rebate.
If the agent is saying this is a must, they simply have no idea what they’re doing or talking about.