Purely depending on your accounting method. You can use LIFO, FIFO or Weighted Average. But once you use one method, tend to stick with it.8 J1 m* T2 q9 Z" [" ?0 O3 l5 Q+ B
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There is no right on wrong answer on this.
对于1971年后购买的identical properties计算成本(ACB)的唯一方法是moving average。分次购入同一只基金,将每次成本加总除以总基金数(units),就得到单位成本,卖出价减成本就是capital gain per unit,乘以50%就是taxable CG, N! Y/ E5 w& o