Practical Canadian guides to ACB records, ETF adjustments, and capital gains reporting.
Every DRIP share purchase adds to your adjusted cost base. Miss even a few years of DRIP transactions and your ACB is understated — which means you'll report more capital gain than you owe.
Learn how ETF return of capital, T3 Box 42, issuer tax factors, DRIPs and changing unit balances affect adjusted cost base in a Canadian taxable account.
Record U.S. stocks held in a U.S.-dollar account for Canadian tax, converting each purchase and sale to CAD at its documented rate.
Canadian tax law requires one pooled ACB for identical securities across all your taxable accounts — not one per brokerage. Here's what that means in practice.
T5008 Box 20 may or may not reflect your adjusted cost base. Learn how to reconcile the broker's cost figure with your records and Schedule 3.
Build a record you can understand before tax season. These guides explain the investment events behind adjusted cost base, with worked examples and links to tools you can use while checking your own transactions. Start with the question that matches your records, then follow the related guide for the next step.
If you are new to the subject, read how to calculate adjusted cost base . It covers purchases, commissions, partial sales, and the difference between total cost and cost per share. Investors using more than one taxable brokerage can continue with pooled ACB across brokerages .
For ETF holdings, return of capital and ACB explains why cash distributions can change the cost you carry forward. For U.S. securities, the Bank of Canada exchange-rate guide shows how to document Canadian-dollar conversions. At filing time, use the T5008 Box 20 guide to investigate differences between a slip and your ledger.
Keep the original confirmations and distribution records with every calculation. The examples explain a method; your ownership, account type, transaction history, and supporting documents determine how it applies to you. Complex or incomplete histories may need professional review.
Ready to check a scenario? Open the free investor tools , or use the Canadian ACB checklist to organize a complete pre-filing review.