Canadian Tax and
Financial Information
Investing Tax Issues

Ads keep this website free for you. does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Looking for US tax information?

Need an accounting, tax or financial advisor? Look in our Directory.      Stay Connected with!      Internet Explorer - Use compatibility view for calculators to work properly!

What's New
Personal Tax
Sales Taxes
Free in 30!
Financial Planning
Real Estate
Stocks Bonds etc.
British Columbia
Atlantic Provinces
Federal Budget
Provincial Budgets
Statistics etc.
Site Map
Advertise With Us
Contact Us/About Us
Links & Resources

Filing Your Return
Stocks, Bonds etc.

Tax Issues re Investing, and Tax Treatment of Different Types of Investments

Capital or income?

Trade date and settlement date

Reporting foreign transaction amounts on your tax return

Tax treatment of income from different investments

This information is regarding investments which are held outside of RRSPs or other registered accounts.


bulletInterest-paying bonds
bulletNon-interest paying bonds (strip bonds)

Treasury bills (T-bills)

Shares in corporations - Canadian and foreign

Call and put options - timing of proceeds received for tax purposes

Income trusts - how to calculate adjusted cost base and capital gains

Mutual funds - how to calculate adjusted cost base and capital gains

Exchange-traded funds (ETFs) - how to calculate adjusted cost base and capital gains

Flow-through shares

Futures contracts, commodity futures

Term deposits, guaranteed income certificates

Warrants and rights to acquire additional shares

See also:

Which investments should be held in an RRSP/RRIF, TFSA, or non-registered account?

Which investments should be held inside vs outside the RRSP?

Recommended stocks (ETFs) for inside or outside of your RRSP or TFSA 

Canada Revenue Agency (CRA) publications:

bulletIT479R Transactions in Securities, and the associated Special Release IT479SR.
bulletLine 121 - Interest and other investment income

Revised: January 02, 2017


Copyright © 2002 - 2017 Boat Harbour Investments Ltd. All Rights Reserved  See Reproduction of information from

Facebook  | Twitter  |  Google + |  Monthly Newsletter Sign-up  What’s New E-mail Notification RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.