Your transactions
Columns: date, type, asset, quantity, cad value, fee; swaps also to asset, to quantity. Types: buy, sell, income, swap. Dates as 2024-05-02 (year first; day-first and month-first dates are refused because they are ambiguous). Put the Canadian dollar value of the whole row in cad value, not the price per unit. Leave transfers between your own wallets out.
Paste or open your transactions, then click Work out my ACB and gains.
Every disposition, its ACB and any superficial loss
ACB still held at the end of each year
Income received as crypto
What this does and does not cover
- Covered: purchases, sales, swaps between coins, staking and airdrop receipts entered at their dollar value, fees, average-cost ACB per coin across all your wallets, the superficial loss rule (full and partial, with the denied loss added to ACB), the taxable share of gains, and net capital losses carried between years.
- Not covered: DeFi and liquidity pools, NFTs, forks, lost or stolen coins, trading as a business (business income, not capital gains), purchases by an affiliated person such as a spouse or your RRSP or TFSA (which also trigger the superficial loss rule), losses carried back three years, alternative minimum tax, and transfers between your own wallets (leave them out of the file; they are not dispositions).
- Prices are yours. Nothing is fetched, so a missing dollar value is skipped and reported, never guessed as zero. Rows on the same day are processed in file order.
Questions
What is the adjusted cost base (ACB) for crypto in Canada?
The CRA treats each cryptocurrency as identical property, so every unit of one coin is averaged into a single adjusted cost base. Each purchase adds its cost (including fees) to the total, and a sale uses a share of that total in proportion to the units sold. It is an average cost, not first-in first-out, and you cannot choose which coins you sold.
What is the superficial loss rule?
If you sell a coin at a loss and you or someone affiliated with you bought the same coin in the 30 days before or after the sale, and still held it at the end of the 30th day after the sale, the loss is denied. If only part of the units are bought back and held, only that share of the loss is denied. The denied loss is not gone: it is added to the ACB of the coins you bought.
How much of a crypto gain is taxable in Canada?
Half of a net capital gain is taxable (the inclusion rate is 50%). The proposed increase to two thirds was cancelled in March 2025. You can change the rate in this tool if the rules change or if you need to check another case.
Is a crypto-to-crypto swap taxable in Canada?
Yes. Swapping one coin for another is a disposition of the first at its Canadian dollar value on the day. This tool treats a swap row as a sale of the coin you gave up and a purchase of the coin you received at the same dollar value.
How is staking, mining or airdrop income treated here?
Income rows are added to the ACB at their dollar value when received, so a later sale has the right cost. The income itself is usually taxable as income (or business income if you mine as a business) and is listed separately; this tool does not work out income tax.
Which fees can I deduct?
Fees paid to buy are added to the cost of the coins. Fees paid to sell or swap are outlays that come off the proceeds. Enter each fee in Canadian dollars in the fee column.
Is my transaction history uploaded?
No. The page runs in your browser, reads the file on your device and sends nothing anywhere.
Can I use the result on my tax return?
Use it as working, not as advice. It does not cover every case, for example DeFi, NFTs, forks, business-income treatment, affiliated persons holding the same coin, or transfers between your own wallets you have not removed. Check the result against CRA guidance or with an accountant.