CRA is currently reviewing whether and when cryptocurrencies may not be foreign property
When asked whether it might apply the UK approach of treating the situs of cryptocurrencies as following the place of residence of the holder, CRA stated:
The question of where a cryptocurrency is located, deposited or held within the meaning of section 233.3 is currently under review by the CRA.
Neal Armstrong. Summary of 8 October 2021 APFF Financial Strategies and Instruments Roundtable, Q.11 under s. 233.3 – specified foreign property – (a).