How to report stock sales to the CRA

You sold some shares this year. Here’s exactly what the CRA expects, which numbers matter, and why the slip in your inbox usually isn’t the whole story.

Updated July 2026 · 6 min read

The slips you’ll receive

For sales in a non-registered account you’ll typically get a T5008 from each broker, listing proceeds and sometimes a cost figure. Trades inside a TFSA or RRSP aren’t reported and aren’t taxable. The T5008 is a starting point, not a finished answer.

Why the T5008 isn’t enough

A broker only sees activity in its own accounts. Its cost figure ignores shares you transferred in, identical shares held elsewhere, reinvested distributions, return of capital, FX on US trades, and corporate actions. The proceeds are usually reliable; the cost base often isn’t — and the cost base is what determines your tax.

You’re responsible for the number. Even if a slip is blank or wrong on cost, the CRA holds you to the correct adjusted cost base. Reconcile before you transcribe.

Completing Schedule 3

Report each disposition on Schedule 3, grouped by property type. For each holding you enter proceeds, adjusted cost base, and outlays (commissions). Because Canada pools identical shares, you can group all sales of one security on a single line using its pooled ACB.

Where it lands on your return

Schedule 3 nets your gains and losses; the taxable portion flows to line 12700 of your T1 and is taxed at your marginal rate. Report a disposition even if it’s a loss — that’s what lets you carry the net capital loss back three years or forward indefinitely.

Frequently asked

How do I report stock sales on my Canadian tax return?

Report each disposition on Schedule 3 with its proceeds, adjusted cost base, and outlays. The net taxable capital gain flows to line 12700 of your T1. Sales inside a TFSA or RRSP are not reported or taxed.

Can I just use the numbers on my T5008?

Use the proceeds, but verify the cost base. Brokers only see their own accounts, so the T5008 cost figure often ignores transfers, pooling across firms, distributions, FX, and corporate actions. You are responsible for the correct ACB.

Do I have to report a stock sale if I lost money?

Yes. Reporting the disposition is what lets you use the loss — a net capital loss carries back three years or forward indefinitely against capital gains.

Keep reading
How to fill out Schedule 3Why your T5008 might be wrongCapital gains tax in Canada

Educational information, not tax advice. Rules summarized here can change and may not fit your situation — always confirm your capital gains reporting with a qualified Canadian accountant.

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