{"id":154,"date":"2014-05-07T21:21:26","date_gmt":"2014-05-08T01:21:26","guid":{"rendered":"http:\/\/www.adjustedcostbase.ca\/blog\/?p=154"},"modified":"2015-12-27T18:39:35","modified_gmt":"2015-12-27T23:39:35","slug":"should-rrsp-and-tfsa-transactions-be-included-when-calculating-acb","status":"publish","type":"post","link":"https:\/\/www.adjustedcostbase.ca\/blog\/should-rrsp-and-tfsa-transactions-be-included-when-calculating-acb\/","title":{"rendered":"Should RRSP and TFSA Transactions be Included when Calculating ACB?"},"content":{"rendered":"<p>You may own the same security in both your non-registered account and registered accounts (TFSA, RRSP, RRIF, RESP, and RDSP accounts).\u00a0 As discussed, <a title=\"Tracking Adjusted Cost Base with Multiple Brokerage Accounts\" href=\"https:\/\/www.adjustedcostbase.ca\/blog\/tracking-adjusted-cost-base-with-multiple-brokerage-accounts\/\">adjusted cost base should be calculated jointly when an identical security is owned in multiple non-registered accounts<\/a>.<\/p>\n<p>Transactions in registered accounts should not be considered when calculating ACB.\u00a0 Securities in registered accounts are not subject to capital gains tax (and similarly, capital losses in a registered account cannot be used to offset capital gains in a non-registered account).\u00a0 When the same security is owned in both a registered account and a non-registered account, transactions within the registered account have no affect whatsoever on the ACB and capital gains for the security in the non-registered account.<\/p>\n<p>However, although the transactions in a registered account are not factored in directly to ACB, a transaction in a registered account can trigger the <a href=\"https:\/\/www.adjustedcostbase.ca\/blog\/what-is-the-superficial-loss-rule\/\">superficial loss rule<\/a> for a transaction in a non-registered account.\u00a0 Therefore, it&#8217;s still important to pay attention to the dates of transactions in a registered account when transactions for the same security occur during a similar time frame in a non-registered account.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>You may own the same security in both your non-registered account and registered accounts (TFSA, RRSP, RRIF, RESP, and RDSP accounts).\u00a0 As discussed, adjusted cost base should be calculated jointly when an identical security is owned in multiple non-registered accounts. Transactions in registered accounts should not be considered when calculating ACB.\u00a0 Securities in registered accounts [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-154","post","type-post","status-publish","format-standard","hentry","category-fundamentals-of-acb"],"_links":{"self":[{"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/posts\/154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/comments?post=154"}],"version-history":[{"count":7,"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/posts\/154\/revisions"}],"predecessor-version":[{"id":1043,"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/posts\/154\/revisions\/1043"}],"wp:attachment":[{"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/media?parent=154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/categories?post=154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adjustedcostbase.ca\/blog\/wp-json\/wp\/v2\/tags?post=154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}