Adjusted cost base

The adjusted cost base is usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees.

Special rules can sometimes apply that will allow you to consider the cost of the capital property to be an amount other than its actual cost. These rules apply to the following types of property:

The ACB also includes capital expenditures, such as the cost of additions and improvements to the property. You cannot add current expenses, such as maintenance and repair costs, to the cost base of a property.

For information on calculating the ACB when you dispose of only part of a property, see Selling part of a property.

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