Official sources · 57
Official Canadian sources on crypto and DeFi
Every official source the site relies on, from CRA, CSA, CIRO, Finance Canada, the Bank of Canada, CDIC, FINTRAC and the CAFC, with page dates and when we checked.
Every Canadian fact on this site traces back to one of these pages. “Page date” is the date the page itself showed (date modified, last updated, release or consolidation date). “Checked” is when we last opened it. Status shows whether a rule is in force, proposed or simply a reference.
Canada Revenue Agency
- Information for crypto-asset users and tax professionalsin force
Page date 2025-10-29 · checked 2026-10-30. CRA's current crypto-asset guidance set (replaced the older 'Guide for cryptocurrency users'). - Understanding crypto-assets and your tax obligationsin force
No date shown · checked 2026-10-30. Defines crypto-assets; lists dispositions (sell, trade, barter, gift, gamble) and acquisitions including mining/staking rewards. - Reporting income from crypto-asset transactionsin 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. - Reporting income from crypto-asset mining and staking activitiesin force
Page date 2025-11-10 · checked 2026-10-30. Mining is usually a business; staking rewards on a centralized platform are generally income when credited. Silent on self-custody/DeFi staking. - Keeping books and records of crypto-assets for tax filingin force
Page date 2025-11-10 · checked 2026-10-30. What to record per transaction, wallet addresses, yearly balances; export platform history; keep records at least six years. - Collecting and remitting GST/HST from crypto-asset transactionsin force
Page date 2025-11-10 · checked 2026-10-30. Mining generally not a commercial activity for GST/HST; selling a virtual payment instrument is an exempt financial service. - Reporting your capital gains as a crypto-asset user (tax tip)in 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 your crypto-asset income as an individual carrying on a business (tax tip)in force
Page date 2024-10-22 · checked 2026-10-30. How individuals carrying on a crypto business report income. - Special rules and other transactions — identical propertiesin 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). - Capital losses and deductions — superficial lossin force
Page date 2026-02-05 · checked 2026-10-30. Superficial loss: identical property bought 30 days before/after and still held 30 days after; loss denied and usually added to the substituted property's ACB. - Voluntary Disclosures Programin force
Page date 2026-06-15 · checked 2026-10-30. Case-by-case relief for taxpayers who come forward to correct past errors or omissions.
Justice Laws Website
- Income Tax Act, s. 47 (identical properties)in force
Page date 2026-09-30 · checked 2026-10-30. Statutory average-cost rule for identical properties. - Income Tax Act, s. 54 (definition of superficial loss)in force
Page date 2026-09-30 · checked 2026-10-30. Statutory definition of superficial loss. - Stablecoin Act (S.C. 2026, c. 3, s. 600)proposed
Page date 2026-09-30 · checked 2026-10-30. Enacted but marked 'Act not in force'; comes into force on a day fixed by order.
Prime Minister's Office
- Prime Minister Carney cancels proposed capital gains tax increasein force
Page date 2025-03-21 · checked 2026-10-30. The proposed increase in the capital gains inclusion rate was cancelled; the one-half rate continues.
Department of Finance Canada
- Legislative proposals — Crypto-Asset Reporting Framework (Part XXI)proposed
Page date 2025-08-15 · checked 2026-10-30. Draft rules for crypto-asset service providers to file annual information returns about users. - Minister introduces second Budget 2025 implementation bill (Bill C-31)proposed
Page date 2026-05-07 · checked 2026-10-30. Bill C-31 includes CARF: crypto platforms to collect and share user information with tax authorities. - Canada's Stablecoin Frameworkproposed
Page date 2026-03-31 · checked 2026-10-30. 1:1 high-quality liquid reserves, at-par redemption, no interest/yield, Bank of Canada supervision; expected in force in 2027.
Government of Canada
- Budget 2025 — Tax measures: supplementary information (CARF deferred)proposed
Page date 2025-11-04 · checked 2026-10-30. CARF and CRS to proceed with a deferred application date of January 1, 2027. - Budget 2025, Chapter 1 (stablecoin legislation announced)reference
Page date 2025-11-04 · checked 2026-10-30. Announced legislation to regulate fiat-backed stablecoin issuance, administered by the Bank of Canada.
Parliament of Canada
- LEGISinfo — Bill C-31 (45th Parliament, 1st session)proposed
Page date 2026-10-30 · checked 2026-10-30. Committee report with amendments presented 2026-10-30; no Royal Assent as of that date. - LEGISinfo — Bill C-15, Budget 2025 Implementation Act, No. 1in force
Page date 2026-03-26 · checked 2026-10-30. Royal Assent 2026-03-26; enacts the Stablecoin Act.
Canadian Securities Administrators
- Crypto platforms authorized to do business with Canadiansreference
Page date 2026-09-18 · checked 2026-10-30. The official list of authorized platforms, with links to each decision. - Crypto platforms: regulation and enforcement actionsin force
Page date 2025-10-22 · checked 2026-10-30. Platforms serving Canadians, including foreign ones, must register; operating platforms sign a pre-registration undertaking while under review. - Crypto undertakings (pre-registration undertakings)reference
Page date 2026-07-17 · checked 2026-10-30. Platforms operating under a pre-registration undertaking. - CSA clarifies interim approach to value-referenced crypto assets (Staff Notice 21-333)in force
Page date 2023-10-05 · checked 2026-10-30. Terms for stablecoins (VRCAs) on platforms: reserves with a qualified custodian, public disclosure. - CSA update to crypto asset trading platforms about value-referenced crypto assetsin force
Page date 2024-09-26 · checked 2026-10-30. After December 31, 2024, platforms may only offer stablecoins that meet their decision terms; stablecoins lack deposit protections. - CSA reminds crypto-backed lending platforms of potential regulatory requirementsin force
Page date 2025-10-22 · checked 2026-10-30. Crypto-backed lending may involve securities requiring registration; check registration or exemptive relief. - Investor tools — crypto assetsreference
Page date 2025-10-22 · checked 2026-10-30. Crypto assets can be very volatile and risky; you could lose some or all of your funds. - Are they registered? (National Registration Search)reference
Page date 2026-01-13 · checked 2026-10-30. Check registration, disciplinary history and investor alerts.
CSA / CIRO
- CSA and CIRO expect crypto trading platforms to prioritize investment dealer registration and CIRO membershipin force
Page date 2024-08-06 · checked 2026-10-30. Crypto trading platforms are expected to register as investment dealers and join CIRO; the interim restricted-dealer approach is ending.
Ontario Securities Commission (CSA release)
- CSA strengthens oversight of crypto asset trading platforms (Staff Notice 21-332)in force
Page date 2023-02-22 · checked 2026-10-30. Enhanced undertakings: custody with qualified custodians, segregation, no margin or leverage, no stablecoin purchases without CSA consent.
Ontario Securities Commission
- Director's decision — Newton Crypto Ltd. (example of platform terms)in force
Page date 2026-03-25 · checked 2026-10-30. Example terms: $30,000 net 12-month limit for most retail clients on non-specified crypto assets; not applied in AB, BC, MB, QC, SK; BTC, ETH, LTC, BCH, SOL listed as specified.
CIRO
- CIRO issues guidance on digital asset custody for crypto-asset trading platformsin force
Page date 2026-02-03 · checked 2026-10-30. Tiered, risk-based custody framework for dealer members operating crypto platforms; effective immediately. - Guidance Note 26-0033 — CIRO's Digital Asset Custody Frameworkin force
Page date 2026-02-03 · checked 2026-10-30. Interim framework imposed through membership terms; approved custodians by tier or internal custody.
Bank of Canada
- Stablecoins — regulatory oversightreference
No date shown · checked 2026-10-30. The Bank administers the fiat-backed stablecoin framework and supervises issuers.
Canada Gazette
- Proposed Stablecoin Regulations — Canada Gazette, Part I, Vol. 160, No. 43proposed
Page date 2026-10-24 · checked 2026-10-30. Proposed regulations under the Stablecoin Act, published for consultation.
Canada Deposit Insurance Corporation
- What's coveredin force
No date shown · checked 2026-10-30. Up to $100,000 per category per member institution; cryptocurrencies, including stablecoins, are not covered. - Fintechsin force
No date shown · checked 2026-10-30. Fintechs are not CDIC members; funds are protected only if placed as eligible deposits with a member.
FINTRAC
- Money services businesses (MSBs)in force
No date shown · checked 2026-10-30. Dealing in virtual currency is an MSB activity; MSBs must register with FINTRAC. - Travel rule for electronic funds and virtual currency transfersin force
No date shown · checked 2026-10-30. Since June 1, 2021, virtual currency transfers by reporting entities must carry originator and beneficiary information.
Canadian Anti-Fraud Centre
- Report fraud and cybercrimereference
No date shown · checked 2026-10-31. How Canadians report fraud and cybercrime, including crypto scams. - Investment scamsreference
No date shown · checked 2026-10-31. Warning signs of investment and crypto investment scams.
Ontario Securities Commission — GetSmarterAboutMoney
- How are crypto assets regulated? (learning path)reference
No date shown · checked 2026-10-31. Plain-language investor education on crypto regulation in Canada.
ethereum.org
- Decentralized finance (DeFi)reference
No date shown · checked 2026-10-31. Overview of DeFi building blocks on Ethereum. - Introduction to smart contractsreference
No date shown · checked 2026-10-31. What a smart contract is and how it executes. - Gas and feesreference
No date shown · checked 2026-10-31. How transaction fees (gas) work on Ethereum. - Layer 2reference
No date shown · checked 2026-10-31. Rollups and other scaling networks. - Oraclesreference
No date shown · checked 2026-10-31. How off-chain data reaches smart contracts, and oracle risks. - Ethereum walletsreference
No date shown · checked 2026-10-31. What wallets are and how they hold keys. - Ethereum stakingreference
No date shown · checked 2026-10-31. Solo, pooled and centralized staking options and their trade-offs. - Blockchain bridgesreference
No date shown · checked 2026-10-31. How bridges move assets between networks, and bridge risks. - Stablecoinsreference
No date shown · checked 2026-10-31. Fiat-backed, crypto-backed and algorithmic stablecoin designs. - Decentralized autonomous organizations (DAOs)reference
No date shown · checked 2026-10-31. How DAOs and on-chain governance work. - Non-fungible tokens (NFT)reference
No date shown · checked 2026-10-31. What NFTs are. - Ethereum security and scam preventionreference
No date shown · checked 2026-10-31. Wallet security habits and common scams.
bitcoin.org
- How does Bitcoin work?reference
No date shown · checked 2026-10-31. Plain-language explanation of Bitcoin.
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.