加拿大購買比特幣的稅收

我看到了這個文章，但它真的沒有幫助我。

如果我只是購買和持有比特幣而不是出售它們，我應該如何填寫我的稅表？

此頁面似乎表明，如果我在出售它們時從中獲利，我只需要擔心稅收：

Buying and Selling Bitcoins

Income Tax Implications

Where a person trades or sells Bitcoins like a commodity (i.e., speculating
on the changes in the value of Bitcoins), the resulting gain or loss may be 
on account of income or capital.  Determining whether such a transaction is
on account of income or capital can only be made following an assessment of 
all the facts relating to the particular taxpayer’s circumstances.
Paragraphs 9 to 32 of Interpretation Bulletin IT-479R, “Transactions in 
securities”, provide general comments for purposes of determining whether 
transactions are income or capital in nature.

The determination of the income tax consequences relating to the treatment 
of gains and losses arising from the purchase and sale of Bitcoins would be 
generally the same as for transaction[enter link description here][3]s 
involving other types of commodities.

Example:

Mr. X bought a Bitcoin on June 1, 2013 for $100.  Mr. X then sold the 
Bitcoin on December 1, 2013 for $500.

Based on his particular facts and circumstances, Mr. X determined that the 
gain was on account of capital.

Mr. X has a capital gain since he sold a capital property for more than the 
total of its adjusted cost base and the outlays and expenses incurred to 
sell the property.

Mr. X’s capital gain is $400 ($500 less $100).  Mr. X will need to report 
$200 as a taxable capital gain (only 1/2 of the capital gain is taxable) on 
his 2013 Income Tax and Benefit Return.

雖然我不知道那個頁面的信譽如何，所以這裡是官方的，難以​​理解的來源。

這是正確的。如果您在納稅年度沒有出售/花費任何硬幣，則您沒有稅款，也無需報告。

您確實需要保留購買記錄，因為當您確實要出售時，您需要計算出您已獲得的潛在收益。

如果您確實需要計算您的收益，您可以使用<https://bitcoin.tax>或其他資本收益計算器來計算您所有銷售或支出的總收益。

引用自：https://bitcoin.stackexchange.com/questions/35826