This whole ACB thing is BS,even my accountant screwed up my books.When you make over 100 trades annually and carry from year to year it becomes a nightmare.I suggest that you present a snapshot (official statement from your brokerage) of your portfolio value as of Jan.1 and another one of Dec.31,add or subtract cash in or out,subtract brokers fees and the difference is either a capital gain or a capital loss for that year.Too simple Revenue Canada?I don't think so.

Kerry.