Information for crypto-asset users and tax professionals
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Information for crypto-asset users and tax professionals
Since 2008, the crypto-asset industry has continued to evolve based on innovations within the space and its increased adoption worldwide. The Canada Revenue Agency (CRA) has therefore published tax guidance to clarify tax treatment of crypto-asset activities and ensures to update its webpages as developments emerge.
The webpages linked below provide general tax information related to crypto-assets. You will also find links to more technical information.
The descriptions below reference terms as they are commonly understood in the crypto-asset industry and are provided for information purposes only. The CRA is not expressing any opinion or position by presenting this information.
Fulfilling your tax obligations
Understanding crypto-assets and your tax obligations
Crypto-assets and their attributes for tax purposes
Keeping books and records of crypto-assets for tax filing
Crypto-asset books and records to keep for tax filing purposes
Determining the value of crypto-assets for tax filing
Valuing your crypto-assets
Reporting income from crypto-asset transactions
Income tax implications of common transactions involving crypto-assets
Reporting income from crypto-asset mining and staking activities
Tax implications of mining and staking crypto-assets
Collecting and remitting GST/HST from crypto-asset transactions
Transactions that may have GST/HST implications
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2023-12-13