Crypto ACB and superficial-loss calculator
Import your exchange files
Drop CSV exports from Coinbase, Kraken, Newton, Shakepay, NDAX or Bitbuy, Wealthsimple's activities export (you confirm its columns), or our template for anything else. Files are read in your browser and never uploaded. Add several files to combine exchanges and wallets.
How to export from each platform (and what we read)
- Coinbase (documented layout)
Coinbase: Profile → Statements (or Reports) → Transaction history → CSV. Lines above the header are skipped automatically. Source: BittyTax Coinbase parser (header versions 2021–2025) - Kraken (ledgers) (documented layout)
Kraken: Documents → Export → Ledgers, all fields, CSV. Use ledgers rather than trades: they include staking rewards and fees. Source: Kraken support: ledger fields explained · BittyTax Kraken parser (header versions) - Newton (documented layout)
Newton: Account → Documents (or Tax documents) → transaction history CSV. Source: Newton: How to submit your crypto taxes with Newton · cryptoTax R package, format_newton - Shakepay (layout has changed before; check the import notes)
Shakepay (app in English): Settings → Download transaction history / Transaction summary → CSV. Source: cryptoTax R package, format_shakepay (columns and transaction types) · Koinly forum: Shakepay CSV format changed (Direction ↔ Credit/Debit) - NDAX (ledgers) (layout has changed before; check the import notes)
NDAX: Reports → CSV, report type Ledgers, full date range, currency left empty. Source: CoinLedger: NDAX file import guide (Ledgers report) · ndax-to-koinly converter (ledger fields DATE, TX_ID, ASSET, TYPE, AMOUNT) - Bitbuy (Koinly-format statement) or any Koinly universal CSV (layout has changed before; check the import notes)
Bitbuy: profile → Documents → Yearly statements → choose the year and the CSV for tax software (Koinly format). Older years are under Legacy documents. Source: Koinly: Bitbuy statements are provided in Koinly format · Koinly: universal CSV format (Date, Sent/Received Amount and Currency, Fee, Net Worth, Label) - Wealthsimple (you match the columns)
Wealthsimple: Documents → request “Activities export (CSV)” for your Crypto account. Its column names aren't published, so you'll confirm which column is which when you add it. Wealthsimple help: request a custom statement or activities export - Anything else (wallets, DeFi, other exchanges): download our template, or add the file and match its columns.
Export layouts change. If a file looks wrong after import, check the records below; every row can be edited. Layout sources were checked on 2026-11-02.
Records (7)
One row per buy, sale, swap or reward. Exchange files usually include the CAD value; where one is missing, type it in or add a price file below. Edit anything an import got wrong.
Price files for missing CAD values
Swaps between coins often have no CAD value in the export. Add a daily price file for the coin (a date column and a close/price column, from your exchange or any source you're allowed to use); the engine values each swap at that day's price. Read in your browser.
3 dispositions across 3 asset(s). $275.00 of losses were denied as superficial and added to the cost of the coins you bought back. Rewards worth $120.00 are income, reported separately from capital gains. A net capital loss can be carried back three years or forward indefinitely against capital gains.
Totals for Schedule 3 (capital gains or losses)
Schedule 3 asks for each disposition's proceeds, adjusted cost base and outlays; you can report crypto dispositions in total with your own detailed records. These are your totals for the year.
- Proceeds of disposition
- $22,700.00
- Adjusted cost base
- $24,824.72
- Outlays and expenses
- $28.00
- Gain (or loss)
- −$1,877.72
Keep the ledger CSV with your records. Rewards are income, reported separately from Schedule 3. CRA: Schedule 3 and crypto-asset dispositions.
By asset, 2025
| Asset | Dispositions | Proceeds | ACB | Outlays | Gain/loss | Superficial denied | Reward income |
|---|---|---|---|---|---|---|---|
| BTC | 1 | $15,500.00 | $14,021.00 | $23.00 | $1,456.00 | $0.00 | $0.00 |
| ETH | 1 | $3,900.00 | $6,903.72 | $0.00 | −$3,003.72 | $0.00 | $120.00 |
| SOL | 1 | $3,300.00 | $3,900.00 | $5.00 | −$330.00 | $275.00 | $0.00 |
What you still hold, and its cost base
| Asset | Units | Total ACB | ACB per unit |
|---|---|---|---|
| BTC | 0.10000000 | $14,021.00 | $140,210.00 |
| ETH | 2.53000000 | $11,644.28 | $4,602.48 |
| SOL | 10.00000000 | $1,727.00 | $172.70 |
What the engine did
- Every swap was split into a sale of what you gave up and a purchase of what you received, at the same CAD value. That is why swapping one coin for another can create a gain even though no dollars came out.
- Superficial losses in 2025: SOL on 2025-11-05, $275.00 denied. Each was added to the cost of the SOL you bought within 30 days.
- No values needed filling from price files.
- Average cost per unit is pooled across all your wallets and exchanges for the same coin, as CRA's identical-property rule requires; that is why importing every file matters.
Check before you file (0)
Nothing flagged.
Ledger
| Date | Asset | Event | Qty | CAD | ACB out | Gain/loss | Denied | Units after | ACB/unit |
|---|---|---|---|---|---|---|---|---|---|
| 2025-01-10 | BTC | Acquire · buy | 0.200000 | $28,000.00 | 0.200000 | $140,210.00 | |||
| 2025-02-03 | ETH | Acquire · buy | 4.000000 | $18,400.00 | 4.000000 | $4,607.00 | |||
| 2025-03-15 | ETH | Acquire · income | 0.030000 | $120.00 | 4.030000 | $4,602.48 | |||
| 2025-05-20 | ETH | Dispose · swap-out | 1.500000 | $3,900.00 | $6,903.72 | −$3,003.72 | 2.530000 | $4,602.48 | |
| 2025-05-20 | SOL | Acquire · swap-in | 22.000000 | $3,900.00 | 22.000000 | $177.27 | |||
| 2025-08-12 | BTC | Dispose · sell | 0.100000 | $15,500.00 | $14,021.00 | $1,456.00 | 0.100000 | $140,210.00 | |
| 2025-11-05 | SOL | Dispose · sell | 22.000000 | $3,300.00 | $3,900.00 | −$330.00 | $275.00 | 0.000000 | $0.0000 |
| 2025-11-20 | SOL | Acquire · buy | 10.000000 | $1,450.00 | 10.000000 | $172.70 |
Inclusion rate: one-half of a net capital gain is taxable for 2025 (50%). This tool assumes your crypto is capital property; if your activity is a business, the whole profit is income instead.
Estimates from your inputs, calculated in your browser. Education, not financial or tax advice, and not advice from the site showing this calculator.
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