Portfolio transaction types

These are the various transaction types that can be logged in the portfolio ledger.

TypeEffect on cashEffect on net depositsEffect on sharesEffect on ACBCapital gain/lossT-slip reportedNotes
Transfer inIncreasesIncreases
Transfer outReducesReduces
Cash creditIncreases
Cash expenseReduces
BuyReducesIncreasesIncreases
SellIncreasesReducesReducesCreatesT5008 box 21
Dividend/distributionIncreasesT3 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 dividendT3 box 21Creates 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 distributionIncreasesT3 box 21Creates an internal capital gain, but is accounted for via T3.

Rates are announced in security's fund facts ("reinvested distribution per unit").
Return of capitalReducesT3 box 42
Split/consolidationIncreases or reduces
Journaled sharesIncreases or reducesIncreases or reduces


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