adjusted cost base calculator

Adjusted Cost Base (ACB) Calculator

This calculator computes the average cost base (or cost per share) for a series of stock or mutual fund purchases. When a sale is entered, the capital gain (or loss) is calculated and shown.

Adjusted Cost Base Calculator

# of Units
Cost per Unit
Transaction Type Bought
Sold
Total Units
Total Cost
Adjusted Base Cost
Gain or Loss

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Adjusted Cost Base is the calculation used to determine the cost of an investment. Revenue Canada requires investors to use the adjusted cost base (ACB) when calculating capital gains or losses for tax purposes. The "cost base" of an investment is the initial purchase price plus any related costs, such as commissions or fees. The cost base may never change if there are no additions or disposals ("redemptions" in the case of funds). However, when changes are made, the cost base must be "adjusted" to reflect the new cost base of the investment for tax purposes. It is also The cost of acquiring an asset plus any transaction costs (i.e. Commissions) incurred in the transaction. ACB also includes the cost of any capital additions or improvements while the asset is held (usually more applicable to real estate). For depreciable property, the ACB is capital cost of the property when it is acquired or purchased. For non-depreciable capital property, the original cost is subject to frequent adjustment reflecting transactions and other changes between the dates of acquisition and disposition.

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