Options & covered-call tax

Options tracked the way the CRA expects

Options are among the most misreported assets on Canadian returns. Sched3 handles the lifecycle from open to close, groups spreads and rolls for review, and still preserves every contract-level premium, fee, FX amount, exercise, and assignment.

Get started freeTry the options ACB calculator

How it works

1
Import your options activity

Bring in your broker CSV — Sched3 identifies opens, closes, assignments, exercises, and expirations from your transaction history.

2
It matches open to close

Each contract is tracked from open through its lifecycle. Likely verticals, calendars, straddles, collars, condors, butterflies, and rolls are suggested for confirmation without netting away the individual tax events.

3
Everything flows to your return

The correct capital gain or loss for each option event appears on your Schedule 3 export, with the supporting detail your accountant needs.

Every option event, handled correctly

Options create taxable events that don't appear on your slips — Sched3 catches them all.

  • Expired written calls: grant-date capital result preserved
  • Assigned puts: premium reduces ACB on acquired shares
  • Exercised long calls: premium added to the ACB of acquired shares
  • Closed positions: net of opening and closing premiums
  • LEAPS and long-dated options: held over year-end correctly
Covered calls and your underlying shares, linked

When you write a call against shares you own, Sched3 keeps the relationship. If assigned, the premium is added to share proceeds and a later-year assignment can require an amended grant-year return. Spreads and rolls stay grouped for review while each opening and closing leg remains separately traceable.

Included from the Active Investor plan

The complete traded-options lifecycle is included with the Active plan.

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

The full workflow: T5008/T3, traded options, crypto, equity comp, corporate actions and accountant export.

Accountant
Early access · included

Multi-client dashboard, client import links, bulk import, branded reports. Pricing shaped with early-access firms.

Options roadmap

Built now — and what we’re building next

Standard listed calls and puts are live today. We’re extending the same review-first workflow into the cases active traders and accounting firms ask for most.

Available now

Listed calls, puts and common strategies

Premiums, fees, FX, expiry, close, exercise, assignment, covered calls, share ACB and proceeds, plus reviewed grouping for spreads and rolls.

Coming soon

Business-income options workpapers

A separate, accountant-reviewable workflow for traders whose options activity is reported as business income rather than on capital account.

Roadmap

Broader derivatives

Futures and forwards, warrants and rights, CFDs, adjusted contracts, and other advanced derivative activity.

Need one of these for your portfolio or firm? Tell us what to prioritize

Frequently asked

Are option premiums capital gains or income?

Capital-versus-income treatment is a question of fact. CRA generally presumes a holder follows the treatment of the shares and a covered writer follows the underlying; naked writing is normally on income account, although consistent capital reporting may be accepted. Sched3 therefore requires a reviewed choice instead of silently defaulting every trader to capital treatment.

What happens to my ACB when a put option is assigned?

When a put you wrote is assigned, you acquire the shares at the strike price. The premium you originally received reduces your ACB on those shares. For example: you receive $200 in premium for a $50 put, then are assigned 100 shares. Your ACB is $5,000 (strike x shares) minus $200 (premium) = $4,800. Sched3 handles this adjustment automatically.

How do covered calls affect my capital gains?

On capital account, the premium is proceeds when you write the call. If it expires worthless, that grant-date result remains. If assigned, the premium is added to the share sale proceeds instead; an assignment in a later year can require amending the grant year. Buying to close creates a separate closing transaction, so cross-year positions must not be reduced to a single net figure.

Does Sched3 handle Wealthsimple options?

Sched3 recognizes standard option contracts and explicit open, close, assignment, exercise, and expiry codes in Wealthsimple, Questrade, and Interactive Brokers exports. If a row says only BUY or SELL and does not prove whether it opened or closed a position, Sched3 blocks that row for review instead of guessing.

Does Sched3 support futures, warrants, CFDs, or business-income options reporting?

Not yet. Business-income options workpapers are coming soon; futures, forwards, warrants, rights, CFDs, adjusted contracts, and other advanced derivatives are on the roadmap. Standard listed calls and puts on capital account are available now. Firms and traders can contact us to help prioritize the next extension.

Read: options trading tax in Canada
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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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