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Capital loss is the reduction in the value of a company’s capital, i.e., investments, capital assets, etc. The loss is realized when capital assets are sold.
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Information for individuals on capital gains, capital losses and related topics. How to calculate, how to report, Schedule 3, Adjusted Cost Base (ACB).
CAPITAL GAINS AND LOSSES
Find out when you can use capital losses to reduce your capital gains, and how to carry forward a net capital loss.
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Learn the basics of capital gains tax. We explain the concepts of capital gains and capital losses and how they may affect your investments when it comes to tax time.
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A capital gains tax (CGT) is the tax on profits realised on the sale of a non-inventory asset. The most common capital gains are realised from the sale of stocks, bonds, precious metals, real estate, and property.
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