Portfolio transaction types
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 | — | — |