Relevé 18: Securities Transactions (RL-18)

A Relevé 18: Securities Transactions (RL-18) slip shows any securities transactions (sales, purchases, cancellations, or redemption) that you made during the tax year. A security can be a:

  • publicly traded share of a corporation’s capital stock, interest in trust, or a partnership
  • publicly traded debt obligation
  • debt obligation issued or guaranteed by the government of Canada
  • publicly traded option or contract for property such as commodities, foreign currency, precious metals, etc.

Typically, these transactions are made on your behalf by a trader, a broker, or a dealer. You’ll need to use the information found on your RL-18 slip to determine if your transaction resulted in a capital gain (or loss), business income (or loss), or in investment income.

Note: It’s up to you to keep track of all your securities transactions, including the adjusted cost base (ACB), so you can properly determine if you had capital gains or losses. The ACB is usually the cost of purchasing a security plus any expenses you paid acquire it, such as commissions and legal fees.