Crypto tax

Crypto capital gains, pooled and CRA-correct

The CRA treats cryptocurrency as property, not currency — so every trade, swap, and purchase-with-crypto is a disposition with a capital gain or loss. Sched3 keeps a pooled adjusted cost base per coin, prices each disposition, and folds the result into the same Schedule 3 as the rest of your portfolio.

Get started freeTry the free crypto capital gains calculator

How it works

1
Bring in your transactions

Import trades from exchanges or enter them by hand. Sched3 reads buys, sells, swaps, and spends across every wallet.

2
It pools ACB per coin

Each coin is pooled at its average cost, and every disposition — including crypto-to-crypto swaps — is priced in Canadian dollars to compute the gain or loss.

3
It joins the rest of your return

Crypto gains flow into the same realized-gains view and Schedule 3 as your stocks and ETFs, so you file one consistent set of numbers.

The crypto events the CRA counts, all handled

Sched3 recognizes each disposition type and applies your pooled cost base at the moment it occurs.

  • Crypto-to-fiat sales — the obvious disposition
  • Crypto-to-crypto swaps — a disposition of the coin given up
  • Spending crypto on goods or services
  • Pooled average-cost ACB per coin, as the CRA requires
  • Superficial-loss rule applied to quick rebuys
One portfolio, one Schedule 3

Your crypto does not live in a separate silo. It pools and reports alongside your equities and ETFs, so there is a single, reconciled capital-gains figure at filing time.

Included from the Active Investor plan

Crypto tracking is part of the Active plan and merges into your unified capital-gains and Schedule 3 output.

Free
$0

Manual entry, 1 portfolio, basic ACB & CSV export.

Investor
$49

Broker import, superficial loss detection, FX support, splits & DRIPs.

Active Investor
$129 · included

Everything, for one investor: T5008/T3 tools, crypto, equity comp, corporate actions, accountant export.

Accountant/Pro
$499 · included

Multi-client dashboard, client import links, bulk import, branded reports.

Frequently asked

Is crypto taxed as income or capital gains in Canada?

For most investors, disposing of cryptocurrency produces a capital gain or loss — only the taxable half is included in income. Frequent, business-like trading can instead be taxed as business income (fully taxable). Sched3 tracks the pooled cost base and dispositions either way; how the activity is characterized is a question for you and your accountant.

Do I owe tax when I swap one coin for another?

Yes. Trading one cryptocurrency for another is a disposition of the coin you gave up, at its fair market value in Canadian dollars at the time of the trade. That realizes a capital gain or loss even though you never touched fiat currency. Sched3 prices and records each swap automatically.

How is the cost base of crypto calculated?

The CRA requires the pooled average-cost method — identical coins are pooled and the cost averaged, just like shares. Each disposition uses that pooled ACB per unit. Sched3 maintains the pool across all your wallets and exchanges so every sale, swap, and spend uses the correct cost base.

Feature: capital gains software
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Not tax or legal advice. Always confirm capital gains reporting with a qualified accountant. · Made with love in Canada 🇨🇦
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