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.