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    DeFiCalculator.caMITEY network · Canadian DeFi maths
    Scenario 9 of 10 · illustrative

    Scenario: tracking adjusted cost base across a year

    Avery buys a token twice, receives a small staking reward, then sells in two parts. Avery wants the cost base after each step and the capital gain for the year.

    Mitey the yeti seated on a rock reading a ledger book, with a tax receipt with a maple leaf
    Mitey: Five rows, five changes to the average. Write each one down.

    The assumptions

    InputValue
    MethodAverage cost for identical property
    RewardIncluded in income at $180 fair market value
    Inclusion rateOne-half
    Change the inputs in the calculator

    Step by step

    1. 2026-01-15: buy 2.00 units. ACB rises to $6,015.00 for 2.00 units: $3,007.50 per unit.
    2. 2026-03-10: buy 1.00 units. ACB rises to $10,025.00 for 3.00 units: $3,341.67 per unit.
    3. 2026-04-01: reward 0.05 units. ACB rises to $10,205.00 for 3.05 units: $3,345.90 per unit. $180.00 is recorded as income.
    4. 2026-07-20: sell 1.50 units. Proceeds $6,750.00 less $12.00 fee, minus the average cost of the units sold, gives a gain of $1,719.15. 1.55 units remain with an ACB of $5,186.15.
    5. 2026-11-02: sell 1.00 units. Proceeds $3,200.00 less $8.00 fee, minus the average cost of the units sold, gives a loss of −$153.90. 0.55 units remain with an ACB of $1,840.25.

    Year summary

    Net capital gainTaxable (½)Reward incomeUnits leftACB left
    $1,565.25$782.62$180.000.55$1,840.25
    The takeawayEach purchase changes the average; each sale uses it. Rewards add to both income and cost base, so recording them avoids paying tax twice on the same value.

    Questions people ask

    Does selling change the ACB per unit?

    No. CRA says dispositions of identical properties don't affect the per-unit ACB; they remove units at the current average.

    Names, rates and prices in this scenario are illustrative and computed for education. They aren't forecasts, quotes or recommendations.

    Tax tool

    ACB tracker

    Average-cost ACB, gains and superficial losses from your transactions.

    Tax tool

    Superficial loss

    The 30-days-before-and-after rule, worked out.

    Tax tool

    Staking income

    Rewards as income at receipt, then a gain or loss on sale.

    Tax

    Canadian crypto tax hub

    ACB, swaps, staking income and superficial losses, with CRA sources.

    Next scenario: selling at a loss and buying back within 30 days