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If you have contribution room, you may consider using income from one of the options above and add it to a TFSA, which grows tax free until you need the money. Speak to a registered financial advisor to determine which option is best for you based on your personal situation and financial needs.
The ACB is used in the calculation of capital gains and losses for income tax purposes. Generally, you have to average the purchase price of the investment you bought during the year and use this average as your ACB.