The adjusted cost base (ACB) is usually the cost of a property plus any expenses to acquire it, such as commissions and legal fees.
“Disposition” refers to when you dispose of or get rid of a property. In most cases, the proceeds of disposition is the amount you received for the property.
Special rules can sometimes apply, for more information, please click:
Canada Revenue Agency(CRA) Adjusted cost base (ACB)
TurboTax Proceeds of Disposition
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