Adjusted Cost Base Calculator
Turn purchase lots, fees, a sale and return of capital into the ACB per share you need for Schedule 3.
Build the pooled cost
Enter two purchase lots, then model one sale and any return-of-capital distribution.
ACB per remaining share
$22110 shares remain
Remaining total ACB
$2,435Realized gain / loss
$385Excess ROC capital gain
$0What this estimate includes
The calculator applies Canada’s average-cost method to identical shares. It is designed for a compact reconciliation, not a full brokerage import.
Foreign-currency transactions must first be converted to Canadian dollars using an acceptable exchange rate for each transaction date.
Watch the superficial loss rule: a loss is denied as a "superficial loss" if you, or an affiliated person such as your spouse or your own RRSP or TFSA, buy the identical security within 30 days before or after the sale and still hold it 30 days after. The denied loss is generally added to the ACB of the repurchased shares. The tax-loss selling calculator models the 30-day window.
Questions this calculator answers
Does Canada use FIFO for shares?
Generally no. Identical properties are pooled and use an average adjusted cost base per unit.
Do commissions change ACB?
Buying commissions increase ACB. Selling commissions reduce proceeds when calculating the gain or loss.
Related Calculators
T5008 reconciliation
Compare broker-reported cost with your own ACB records
Capital loss carryback
Allocate a current loss across the prior three tax years
T5 slip guide
Interest and Canadian dividend boxes explained
T3 slip guide
Trust distributions, gains and return of capital
Investment tax slips & ACB
Follow the complete investment-record workflow