These are the various transaction types that can be logged in the portfolio ledger.
Type | Effect on cash | Effect on net deposits | Effect on shares | Effect on ACB | Capital gain/loss | T-slip reported | Notes |
---|---|---|---|---|---|---|---|
Transfer in | Increases | Increases | — | — | — | — | |
Transfer out | Reduces | Reduces | — | — | — | — | |
Cash credit | Increases | — | — | — | — | — | |
Cash expense | Reduces | — | — | — | — | — | |
Buy | Reduces | — | Increases | Increases | — | — | |
Sell | Increases | — | Reduces | Reduces | Creates | T5008 box 21 | |
Dividend/distribution | Increases | — | — | — | — | T3 box 26 (for ETFs) | Seems like should be in T3 boxes 23/32 (or 49/50), but maybe only for corps and not ETFs? |
Capital gains dividend | — | — | — | — | — | T3 box 21 | Creates an internal capital gain, but is accounted for via T3. |
Rates are announced in security's fund facts ("cash distribution per unit"). | | Reinvested capital gains distribution | — | — | — | Increases | — | T3 box 21 | Creates an internal capital gain, but is accounted for via T3.
Rates are announced in security's fund facts ("reinvested distribution per unit"). | | Return of capital | — | — | — | Reduces | — | T3 box 42 | | | Split/consolidation | — | — | Increases or reduces | — | — | — | | | Journaled shares | — | — | Increases or reduces | Increases or reduces | — | — | |
Copyright 2021–2024 by Ben Kennedy (d.b.a. Zygoat Creative Technical Services), Vancouver, BC.