Adjusted Cost Base Calculator

An interactive playground for learning how adjusted cost base works in Canada. Flip through worked examples, edit the transaction values, and see how each change affects your running Adjusted Cost Base (ACB), cost per unit, and capital gains. Use it to build intuition before tracking a real non-registered portfolio.

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Scenarios

Switch the worked example. This ledger is ordered by date descending: newest first, oldest last.

Transaction ledger

Tap Details on any row to see the calculation behind it. Edit the inputs to see how the final values change.

Input mode

Type	Date	Units	Price	Commission	Amount	Capital Gain (Loss)	ACB	Total Units	ACB/Unit
Sell	2026-03-20	Sell 80 units quantity	Sell 80 units price	Sell 80 units commission	$5,600.00	$1,312.67	$3,742.67	70	$53.47
Buy	2026-02-12	Buy 50 more quantity	Buy 50 more price	Buy 50 more commission	$3,000.00	-	$8,020.00	150	$53.47
Buy	2026-01-05	Buy 100 units quantity	Buy 100 units price	Buy 100 units commission	$5,000.00	-	$5,010.00	100	$50.10

Final values

Total Units

ACB

$3,742.67

ACB/unit

$53.47

Capital Gain (Loss)

$1,312.67

Sell 80 units

Selling does not reprice the remaining units. It removes the cost base attached to the units sold and compares that cost against net proceeds.

Capital gain

Formula


    capital gain = units sold x price - commission - units sold x previous ACB per unit

Substitute our values


    80 x $70.00 - $10.00 - 80 x $53.4667

Result


    $1,312.67 capital gain realized

What this calculator shows

ACB is a running pooled cost: purchases increase total cost and units, while sales reduce both based on the current average cost per unit. Return of capital reduces total cost without affecting units, and splits or consolidations change only the unit count, not the total cost.

Intro to Adjusted Cost Base Start with the Canadian adjusted cost base rules.

Importing Transactions Use real brokerage CSV exports instead of typing rows.

ETF Tax Factors Handle distributions that often do not appear in broker book value.

Real Portfolio Tracking Track ACB with imports, tax prep reports, and superficial loss detection.