Canadian Tax and
Financial Information
Investing Tax Issues

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Filing Your Return  ->  Stocks, Bonds etc. -> Investing Tax Issues, Tax Treatment of Investments

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.


    - Interest-paying bonds

    - Non-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

Investment income tax rates - Try to earn your investment income (outside of RRSPs) at the lowest tax rate possible.

Canada Revenue Agency (CRA) publications:

    - IT-479R Transactions in Securities, and the associated Special Release IT479SR (both Archived)

    - Line 121 - Interest and other investment income

Revised: November 01, 2017

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