How this tool works
CRA's identical-properties rule (page modified 2026-02-05) uses average cost: each purchase adds its cost to the pool, and the ACB per unit is total cost ÷ units held. A sale removes units at the current average, so it does not change the per-unit ACB.
Load CRA's own worked example to see it reproduce $20.63 per unit, then replace it with your transactions. Include fees: purchase fees add to cost; selling fees reduce proceeds.
Limits
- One asset per ledger; crypto-to-crypto trades need the CAD value at the time.
- Does not apply the superficial loss rule; use DeFiCalculator.ca's checker.
- Nothing you enter leaves your browser unless you download the CSV.
Questions people ask
How is ACB calculated for crypto in Canada?
CRA describes ACB as usually the weighted average cost: total cost of the units you hold, including acquisition expenses, divided by the number of units. It is recalculated after every purchase.
Does selling change my ACB per unit?
No. Under the identical-properties rule, a sale removes units at the current average cost, so the per-unit ACB stays the same until you buy again.
Do fees count in ACB?
CRA describes ACB as cost plus acquisition expenses, so purchase fees are added. Fees on a sale reduce your proceeds of disposition.
Sources and dates
- Special rules and other transactions — identical properties — Canada Revenue Agencyin force
Page date 2026-02-05 · checked 2026-10-30. Average-cost ACB for identical properties, recalculated on each purchase; dispositions don't change per-unit ACB (worked example ends at $20.63). - Income Tax Act, s. 47 (identical properties) — Justice Laws Websitein force
Page date 2026-09-30 · checked 2026-10-30. Statutory average-cost rule for identical properties. - Reporting your capital gains as a crypto-asset user (tax tip) — Canada Revenue Agencyin force
Page date 2024-10-22 · checked 2026-10-30. ACB is usually the weighted average cost; half of a capital gain is reported as income. - Reporting income from crypto-asset transactions — Canada Revenue Agencyin force
Page date 2025-12-02 · checked 2026-10-30. Business income vs capital gains is case by case; lists business indicators; crypto-to-crypto trades are dispositions; half of a capital gain is taxable.
Education only. Nothing on this page is financial, investment, tax or legal advice, or a recommendation to buy, sell, stake, lend or borrow any crypto-asset. Crypto-assets can lose some or all of their value and are not covered by CDIC. Canadian rules change: check the dated sources above and talk to a qualified professional about your situation. Full disclaimer.