Canada
Adjusted Cost Base (ACB) — Canada Revenue Agency (CRA).
One pool per asset at its average cost, the superficial-loss rule applied with the CRA's proration, and Schedule 3 filled the way the form asks.
Four countries, each with its own method, its own loss rules and its own forms. Pick yours. A license covers one country, or all four.
Adjusted Cost Base (ACB) — Canada Revenue Agency (CRA).
One pool per asset at its average cost, the superficial-loss rule applied with the CRA's proration, and Schedule 3 filled the way the form asks.
Lot tracking (FIFO, LIFO or HIFO) — Internal Revenue Service (IRS).
Individual tax lots by FIFO, LIFO or HIFO, kept account by account from 2025, with Form 8949 sorted into the boxes the IRS added for digital assets.
Parcel tracking (FIFO, LIFO or HIFO) — Australian Taxation Office (ATO).
Individual parcels by FIFO, LIFO or HIFO on the July-to-June year, the 50% discount checked in calendar months, and losses set against the gains that don't qualify first.
Section 104 pool (weighted average cost), after same-day and 30-day matching — HM Revenue & Customs (HMRC).
Same-day matching, then the 30-day rule, then the Section 104 pool at average cost, on the April-to-April year, with the Annual Exempt Amount for each year since 2009/10.