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Tax treatment of mutual funds

This section contains general information on the tax treatment of income received from Canadian mutual funds. It will help you understand what a mutual fund is, how to report income, and how to report the sale of mutual fund units or shares. We have included an example to show how to report these activities.

Topics aboutTax treatment of mutual funds

What is a mutual fund? How is the income from mutual funds taxed?
How do you report the income from information slips? How do you calculate capital gains or losses on the sale of units or shares?
How do you calculate your capital gains or losses? What do you do when you have a capital loss?

Note
This section does not apply to certain investments in mutual fund trusts that are acquired through a securities option agreement, or mutual fund investments that are held in tax deferred plans. For more information, see guides T4040, RRSPs and Other Registered Plans for Retirement, and RC4092, Registered Education Savings Plans (RESPs).

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Date Modified: 2012-01-17

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