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, 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

• Information Sheet RC4169, Tax Treatment of Mutual Funds for Individuals

Date modified:

2016-01-05