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Speak to a registered financial advisor to determine which option is best for you based on your personal situation and financial needs. The ACB is used in the calculation of capital gains and losses for income tax purposes.

Generally, you have to average the purchase price of the investment you bought during the year and use this average as your ACB.

Learn more about how to calculate the ABC of identical properties from the CRA. You can speak to your financial or income-tax advisor to properly determine your ACB and calculate your gains and losses for income-tax purposes.