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Crypto Tax Calculator Canada
CRA-compliant capital gains calculator for Bitcoin, ETH, and all crypto assets
✓ ACB Method · ✓ All 10 Provinces · ✓ Free
Income type
Tax year 2026is for your records; marginal tax uses Cashsembly's in-repo federal/provincial bracket engine (indexed as 2026 tables). Verify with an accountant or CRA guidance before filing.
Capital loss
-$63,200
Based on CRA 2026 rules · 50% inclusion
How crypto is taxed in Canada
Capital gains (50%)
Only half of a capital gain is included in income for individuals. That inclusion is stacked on your other income and taxed at your marginal federal and provincial rates.
Business income (100%)
If CRA treats your crypto activity as business income, the full gain is included like ordinary income. Reporting and characterization depend on facts — this toggle is illustrative only.
Superficial loss rule
If you sell at a loss and repurchase the same or identical property within 30 days before or after, CRA may deny the loss under the superficial loss rules. Track acquisition dates carefully.
Frequently Asked Questions
How is crypto taxed in Canada?
The CRA treats cryptocurrency as a capital property. When you sell or trade crypto, 50% of your capital gain is included in your taxable income and taxed at your marginal rate. If crypto trading is your primary business, 100% may be taxable as business income.
What is the Adjusted Cost Base (ACB) for crypto?
ACB is your total cost to acquire the cryptocurrency, including purchase price and transaction fees. When you sell, your capital gain = proceeds minus ACB. Fees on the sale also reduce your proceeds.
Do I have to report crypto gains under $200?
No. The CRA has a de minimis rule — capital gains under $200 from foreign currency transactions are exempt. However, most crypto dispositions must still be reported regardless of amount.
What is the superficial loss rule for crypto?
If you sell crypto at a loss and repurchase the same or identical property within 30 days before or after the sale, the CRA may deny the loss. This is called the superficial loss rule.
Is crypto mining income taxable in Canada?
Yes. Mining income is generally treated as business income and taxed at 100% inclusion. The fair market value of mined coins at the time of receipt is your income.