Track one Canadian holding at a time with buys, sells, DRIPs, return of capital, stock splits, and consolidations. See the running ACB per share, total pool, and realized gains for CRA Schedule 3 reporting. Click Details on any row to see the exact formula and math behind it. Nothing here is uploaded; it only lives in this page.
Scenarios
Switch the worked example. Each scenario pre-loads transactions to illustrate a CRA concept.
ACB / unit
$53.40
Total units
70
Total ACB
$3,738.00
Capital gain (loss)
$1,318.00
Add a transaction
Transaction ledgerClick Details on any row to see the calculation
DATE
TYPE
DETAIL
UNITS
ACB / UNIT
ACB POOL
GAIN/LOSS
Jan 5, 2026
Buy
100 sh @ $50.00 (+$10.00 fee)
100
$50.10
$5,010.00
--
Feb 12, 2026
Buy
50 sh @ $60.00
150
$53.40
$8,010.00
--
Mar 20, 2026
Sell
80 sh @ $70.00 (-$10.00 fee)
70
$53.40
$3,738.00
$1,318.00
Not tax advice. Superficial loss adjustments aren't applied automatically here — check the superficial loss calculator for any sale followed by a repurchase within 30 days.
Want this pooled across every account?
Sched3 does this automatically across all your taxable accounts and brokers, with USD/CAD conversion built in.
ACB is a running pooled cost: purchases increase total cost and units, while sales reduce both based on the current average cost per unit. The CRA requires Canadian taxpayers to report capital gains using the weighted average cost method — you cannot use FIFO or specific identification like some other countries allow.
Buy / DRIP
Adds shares and cost to the pool. Commission is added to the cost base. DRIPs are treated like purchases at the reinvestment price.
Sell
Removes shares at the average cost per unit. The difference between net proceeds and the ACB of shares sold is your capital gain or loss.
Return of Capital
Reduces your total ACB without changing your share count. If ROC exceeds your ACB, the excess becomes a capital gain.
Stock Split / Consolidation
Changes only the unit count, not the total cost. A 2-for-1 split doubles your shares and halves your ACB per share. A reverse split does the opposite.
Import your broker files and Sched3 pools ACB across all your accounts — DRIPs, return of capital, splits, and corporate actions applied in date order. No spreadsheet, no manual entries.