Adjusted Cost Base (ACB) is typically reported on your T5008 Statement in Box 20. While we strive to provide accurate information, it's important to understand the following:

1. ACB reporting:
   • Box 20 on the T5008 contains ACB information
   • This information is based on the best available data
2. Client responsibility:
   • Book cost is never guaranteed to be accurate
   • It's your responsibility to review and verify the accuracy of the reported ACB
3. CRA expectations:
   • The CRA expects financial institutions to take reasonable measures to ensure the accuracy of Box 20
   • However, there are limitations to what can be accurately tracked automatically
4. Limitations of automated tracking:
   • Tracking and adjusting for superficial losses is not considered a reasonable measure due to its complexity
   • Most financial institutions do not adjust for superficial losses programmatically due to the risk of errors
5. What you should do:
   • Review the ACB reported in Box 20 of your T5008
   • Compare it with your own records
   • Make adjustments if necessary when reporting on your tax return

Important notes:

• Keep detailed records of all your investment transactions
• Consider consulting with a tax professional if you're unsure about your ACB calculations

Remember:

• The ultimate responsibility for accurate ACB reporting lies with you, the taxpayer
• If you notice discrepancies, don't hesitate to seek clarification from your financial institution