Typically a Money Market account reports income on a T5/T3 slip. The disposition of shares usually does not trigger a Capital Gain as the Book Value remains the same as the Proceeds. As an example if you purchase a money market fund at $10 per unit it will sell at the same value no matter what period of time has passed. However there are rare circumstances when this would not be the case. Confirm the Cost at time of purchase for the units and the unit value when sold.