Canada · capital property · 2026

The 61-day window on a crypto loss

A capital loss can be denied when the same or identical property is acquired in the 30 calendar days before or after a disposition and is still owned at the end of that period. This site explains Canada's superficial loss rule and estimates those dates. It does not recommend an acquisition or a disposition.

Check a 61-day window Read the rule

Open questions, marked

Unsettled, and marked as such. Whether two crypto-assets are identical property, how registered plans fit the affiliated-person test, and the formula when only part of a holding is acquired again, are not settled on the official pages we read. Bill C-31 and H.R. 10357 are proposed, not law. Filing dates and the 50% inclusion rate for 2026 taxes are expected.

Superficial-Loss 61-day Window Checker

Type a disposition date and any acquisition dates of what you are treating as the same property. The page estimates the 61-day window in this browser. Nothing is stored and nothing is sent.

Enter the dates

Not tax or financial advice. Estimate only. Check canada.ca (CRA) or a qualified Canadian tax professional. This form does not recommend that you acquire or dispose of property.

Date of the disposition at a loss

Capital loss in Canadian dollars

Still owned 30 days after the disposition Yes. You or an affiliated person still own it, or have a right to acquire it No. Neither you nor an affiliated person owns it or has a right to acquire it

Acquisition date of the same property

Affiliated person (for example a spouse or common-law partner)

Capital gains for the year, in Canadian dollars

Net capital losses carried forward, optional

Partial quantity, optional and unsettled

Leave both blank unless you want the unsettled hypothesis. The CRA pages we read do not give this formula.

Quantity disposed

Quantity still owned at the end of the window

Stays in this browser. No account. No saved entries.

Constants and sources

Window: 30 calendar days before the disposition through 30 calendar days after, 61 days inclusive. Income Tax Act s. 54, current to 2026-09-30. Checked 17 October 2026. laws-lois.justice.gc.ca, section 54.
Inclusion rate used here: 50% (one half). CRA capital-losses page for the 2025 tax year, and Income Tax Act s. 38. Using 50% for 2026 is expected. CRA, Capital losses. Income Tax Act s. 38.
Expected filing dates copied into the calendar file: 30 April 2027 for most people, and 15 June 2027 if you or your spouse or common-law partner is self-employed, with any balance generally still due 30 April 2027. Those are the 2025 pattern shifted one year. CRA, important dates.
Identical property for crypto, registered-plan treatment, and the partial-quantity split are unsettled. The checker does not compute an average adjusted cost base.

Guides

Twenty-two short guides, in the order of the 17 October 2026 drafts. The rule itself is first. Each page names what we could not verify.

Canada Crypto Superficial Loss Rule: How the 61 Days Work

A loss can be denied if you or an affiliated person buys the same or identical property within 30 days before or after the sale (Income Tax Act s. 54).

3 min read

Tax-Loss Selling Crypto in Canada: 2026 Dates and Window

CRA dates for 2026 taxes are expected to be April 30 and June 15, 2027. How the 61-day window falls around a December 2026 sale.

3 min read

Denied Crypto Loss: How It Is Added to ACB (Canada)

CRA: a superficial loss isn't deductible, but you can usually add it to the adjusted cost base of the substituted property. A worked example.

2 min read

Crypto Capital Losses in Canada: 50% and Carryback

CRA: only half of a capital loss is allowable, only against taxable capital gains; a net loss carries back 3 years (Form T1A) or forward indefinitely.

2 min read

Spouse or Company Buys the Coin: Affiliated Persons

CRA examples of affiliated persons: your spouse or common-law partner, a corporation you control, a majority partner, a majority trust beneficiary.

3 min read

Crypto Trader or Investor in Canada: Income vs Capital

CRA factors for carrying on a crypto business versus holding capital property: frequency, holding period, knowledge, time spent, debt, advertising.

2 min read

All 22 guides

What the checker is for

The window

Thirty calendar days before a disposition through thirty calendar days after it. Counted together, that is 61 days.

Both conditions

An acquisition of the same or identical property inside that window, and ownership or a right to acquire it at the end. One without the other is not enough.

If the loss is denied

It is generally nil for the year. If you acquired the substituted property, the CRA says you can usually add it to that property's adjusted cost base.