Investment and Capital Gains

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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• Gains and Losses

Start Here

• Capital Gain
• Adjusted Cost Base
• Taxable Capital Gain
• TFSA

Related Sections

• Retirement and Registered Accounts
• Income Tax Basics
• CRA Process and Compliance

In this section

• Gains and Losses
  Capital-gain and capital-loss terms for cost base tracking, dispositions, and taxable inclusion.
  • Adjusted Cost Base
    Adjusted cost base is the running tax cost of capital property used to calculate a capital gain or loss.
  • Capital Gain
    A capital gain arises when capital property is disposed of for more than its adjusted cost base and selling costs.
  • Taxable Capital Gain
    The taxable capital gain is the included portion of a capital gain that flows into income under current Canadian rules.