Investment and Capital Gains

Adjusted cost base is the running tax cost of capital property used to calculate a capital gain or loss.

A capital gain arises when capital property is disposed of for more than its adjusted cost base and selling costs.

Canadian capital-gain terms covering cost base, dispositions, and the taxable portion that flows into income.

Capital-gain and capital-loss terms for cost base tracking, dispositions, and taxable inclusion.

The taxable capital gain is the included portion of a capital gain that flows into income under current Canadian rules.