Shares, funds and other units
This section provides information on shares, mutual fund units, stock options, and all investments other than land or buildings.
- Publicly traded shares, mutual fund units, and other shares
Calculating and reporting capital gains and losses from the sale of securities such as shares (stocks), mutual fund and trust units.
- Bonds, debentures, promissory notes and similar properties
Capital gains and losses from bonds, debentures, T-bills, promissory notes, bad debts, or foreign currencies.
- Employee security options
Were you granted, and did you exercise stock options? Can you defer the taxable benefit?
- Tax treatment of mutual funds
Definition, information from slips, calculating and reporting capital gains and losses from the sale.
- Identical properties
Determining the adjusted cost base (ACB) of identical shares, fund units and bonds, and the use of amounts in box 42 of a T3 slip.
- Flow-through entities
Information for those who filed Form T664 for 1994 and created an exempt capital gains balance (ECGB).
- Stock splits and consolidations
When shares are divided into a larger or smaller number without affecting total market value.
Forms and publications
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