Hi,

Since the gain you have made will be reported as business income, you will need to report the the total gain amount (Selling Price - Acquisition Cost) under the Revenue section of your T2125 form. If your Selling price is less than your acquisition cost (sold at a Loss), you will report Nil under Revenue.

Hello,

You would use the profit (Sale price - Purchase Price) as your revenue generated.   

You can refer to the following link for any other assistance:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...

Hope this helps!