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Investment and Capital Gains

Understand the Canadian tax terms that apply to gains, cost base, and taxable portions of investment income.

This section focuses on the tax language used when investments are sold, gains are realized, and records must be kept accurately.

Use This Section When

  • the issue is a sale, disposition, gain, loss, or record-keeping question tied to investments
  • you need to understand cost base and the taxable portion of a capital gain
  • the term belongs to investment-tax workflow rather than ordinary employment income

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In this section

  • Gains and Losses
    Start with the core terms used to calculate capital gains for Canadian tax purposes.
    • Adjusted Cost Base
      Learn what adjusted cost base means and why accurate records matter for Canadian capital-gain calculations.
    • Capital Gain
      Understand what a capital gain is in Canada and why selling capital property can create taxable income.
    • Taxable Capital Gain
      Understand taxable capital gain as the portion of a Canadian capital gain that must be included in income.