Canada

Taxes for Canadian traders

General information on how trading is taxed in Canada: capital vs business income, the superficial-loss rule, adjusted cost base and records. Not tax advice; rules change, so check with a qualified tax professional.

Canada · Oct 23, 2026 · 7 minTrading in a TFSA: when the CRA can treat it as a businessActive trading in a TFSA can be taxed as business income. The CRA factors, what a TFSA can hold, options limits, the 1% excess tax and a red-flag self-check.

Canada · Oct 23, 2026 · 7 minCapital gains vs business income: how Canada taxes active tradersWhy the CRA's capital-versus-income line matters for Canadian traders: inclusion rate, loss rules, the factors it weighs, Form T123 and records to keep.

Canada · Oct 23, 2026 · 7 minCanada's superficial loss rule: the 61-day window with worked examplesHow Canada's superficial loss rule works: the 61-day window, identical property, spouses, corporations and TFSAs, ACB adjustments and three worked examples.

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