According to the Canada Revenue Agency (CRA), a Capital Gain/Loss can only be realized when you have considered to have bought and then sold something.
If something you own in an account has increased in value but you are still the owner of it, it is not a capital gain, but rather an unrealized gain. Unrealized meaning it still fluctuates in price and has not been sold yet.
If instead, you have sold this thing on your account, and you simply have just not accessed the account, you will have to report the transaction as a capital gain, even if you haven't accessed it. This is because - You can report Capital Gain/Loss to something that you have the right to acquiring. If you do not have access to this account or the right to receiving the proceeds for example, you wouldn't need to report the capital gain because you don't have the means of accessing it.
For more information, check out: Canada Revenue Agency (CRA) - Capital Gains
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