Report capital gains and investment sales
How do I report capital gains from selling investments?
For a taxable capital-property sale, calculate the gain or loss using proceeds, adjusted cost base and selling costs, then report it using the rules and forms for that tax year. Investment income and business trading income can require different treatment.
Where to begin
- Identify the account and transaction type; check whether the sale is on capital account or part of a business.
- Gather purchase history, reinvestments, selling proceeds and costs rather than relying only on the cash deposited.
- Calculate proceeds minus adjusted cost base and selling expenses; convert foreign-currency amounts at the relevant transaction dates.
- Complete the applicable Schedule 3 and transfer the required result to the return, using the inclusion and loss rules for that filing year.
Before you open the official service
- Trade confirmations, tax slips, cost-base history and selling fees.
- The tax year and relevant currency conversions.
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
The reviewed Schedule 3 instructions describe the 2025 return. Do not carry a past inclusion rate into another year without checking. Registered accounts, property sales and business trading have distinct rules.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Official sources
canada.ca · Official websiteCRA — Calculate and report capital gains and lossesA capital gain or loss is generally proceeds less adjusted cost base and selling costs. Foreign-currency proceeds, cost base and expenses use exchange rates for their respective transaction dates.Checked
Prepared by Active K Digital from the linked public guidance. Read our source approach.