Investors and rental owners

If you have a superficial loss, you can add the amount of the superficial loss to the adjusted cost base of the substituted property.

You enter the amounts from your T5008. Then you add the amount of the superficial loss to Box 20 of the T5008.

Ex: If you sold 100 shares and had a loss of $100, but you have a superficial loss of $40, then you can't claim the full loss of $100. So you add the  superficial loss to your ACB in Box 20: ex: $200 +(-$40) = $160. So then you would only be claiming the real loss of $60.