Shares, funds and other units

This section provides information on shares, mutual fund units, stock options, and all investments other than land or buildings.

Topics

• Publicly traded shares, mutual fund units, deferral of eligible small business corporation shares, and other shares
  Reporting capital gains and losses from the sale of securities such as shares (stocks), mutual fund and trust units.
• Bonds, debentures, promissory notes, crypto-assets, and other similar properties
  Capital gains and losses from bonds, debentures, T-bills, promissory notes, crypto-assets, bad debts, or foreign currencies.
• Employee security options
  You bought securities at a certain price. Does it affect your tax situation?
• Tax treatment of mutual funds
  Definition, information from tax slips, 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.