Investment and Capital Gains

Learn what adjusted cost base means and why accurate records matter for Canadian capital-gain calculations.

Understand what a capital gain is in Canada and why selling capital property can create taxable income.

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

Start with the core terms used to calculate capital gains for Canadian tax purposes.

Understand taxable capital gain as the portion of a Canadian capital gain that must be included in income.