Crypto tax guide for Canada (2026)
Not tax advice. General information only, figures as of 2026. Rules change and your situation may differ; check the official source or a registered tax adviser before you file.
Key points from the CRA
- First decide whether your disposals are business income (fully taxable) or on account of capital. The CRA decides this case by case.
- On account of capital, your gain is proceeds minus adjusted cost base, reported in Canadian dollars on Schedule 3 (line 7, crypto-assets).
- The capital gains inclusion rate is 1/2: half of a capital gain is taxable (CRA guide T4037).
- Swapping one crypto-asset for another is a disposition; convert the value received to CAD.
- Keep records of every purchase and sale showing how you worked out proceeds and adjusted cost base.
Filing dates (2025 return)
| Who | Filing deadline |
|---|---|
| Most individuals | 30 April 2026 (also the payment date) |
| Self-employed, or spouse/partner self-employed | 15 June 2026 (any balance still due 30 April 2026) |
Software
Koinly lists Canada among its supported countries (prices on our comparison). CoinTracker also supports Canada.
More guides: Crypto tax software by country · Canada · India · Germany · Koinly vs CoinTracker (Australia)
Official sources (figures as of 2026, checked 3 Nov 2026)
- https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4037/capital-gains.html
- https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/important-dates-individuals/filing-dates-tax-return.html