From day one, I set up spreadsheet programs for every stock I bought, with the date of purchase /sell, # of shares, am't paid, commissions & total. From that I started my ACB for all stocks and have updated each stock with every trade I make, calculating the ACB on the spot.

At the end of the year, I get my statements from TD and then verify all trades made on their statements with my files. Anything I've missed is recorded and and adjusted. Of course if you have a lot of trade s in one stock and miss somethign halfway through the year, it is necessary to go back and recalculate the ACB accurately (I had to do this).

The TD statement is not accurate to my trading, as it does not put the trades in order of time, only date. My spreadsheet files show every trade in order of time so that the ACB is accurate.

Also at year end, I cut off my entries at the last closing date of the year and then carry forward all the numbers to the following year for each stock I own.

Now this is a lot of paperwork to do if you're a trader, but it's imperative IMO if you are, just to keep track of everything. Bookkeeping is my trade so it comes easy for me, but it may be a nightmare for some to keep track of all this. In that case, I would suggest using the broker statement at year end and just follow what they have down on paper.

Hope at least some of this helps.

strato