Investment Purchase

Record this when you buy stocks or ETFs in your brokerage account.

What you enter

FieldRequiredDescription
DateYesSettlement date of the trade
SymbolYesTicker symbol of the security
UnitsYesNumber of shares purchased
Price per unit or Total amountYesPurchase price per share, or total cost including fee
FeeNoTrading commission (default 0)
Borrowed amountNoHow much comes from borrowed cash. Default: all available borrowed cash, up to the purchase amount

What happens

  • Borrowed Cash decreases by the borrowed portion; Personal Cash decreases by the remainder
  • Non-deductible principal decreases by the borrowed portion used for the purchase
  • Deductible invested principal increases by the same amount — this debt is now funding an investment
  • A new holding is created (or existing holding's cost base increases)
  • The holding's cost base is split into Borrowed Cost Base and Personal Cost Base

By default the app uses borrowed cash first, maximizing the deductible portion. You can override this — the CRA allows flexible tracing for commingled funds (S3-F6-C1 paragraph 1.42).

Common questions

What if I have both borrowed and personal cash? The app allocates borrowed cash first by default. You can adjust the split if you prefer a different allocation.

What if I don't have enough cash? The app won't let you record a purchase that exceeds your available cash. Check that you've recorded all borrows and deposits first.

How are multiple purchases of the same security handled? They're pooled into one position with a blended cost base and borrowed/personal ratio, consistent with Canada's ACB rules.

Learn more