In the release following v0.22.08 (currently unnumbered), support is added for tracking transactions for "affiliated persons" (as defined by the CRA), which are simply referred to as "affiliates" within the ACB program.

This support is added primarily to enable automatic superficial loss calculations in interaction with your registered accounts, spouse/common-law partner, owned corporations, etc.

Specifying An Affiliate

A new optional column is now supported in your transaction CSV files, called "affiliate" (case-insensitive). If left blank, or the column is omitted entirely, the transaction will be under the "Default" affiliate, which would typically be your personal holdings outside of any registered account.

To specify a new, taxable affiliate, simply designate a name/moniker and specify this in the affiliate column for the transaction. This is also case insensitive and may contain spaces. This affiliate will carry their own adjusted-cost-base and share balance for their purchased and sold shares.

Adding "(R)" (case insensitive) anywhere in the affiliate name will mark this as a "registered" affiliate, and would be used for your RRSP, TFSA, etc. Registered affiliates DO NOT carry an adjusted-cost-base, since you do not experience capital gains or losses when buying or selling inside of these accounts. It is therefore meaningless for them. They do, however, contribute to superficial-loss detection in other affiliates.

It is suggested that you have a single "(R)" affiliate for all of your personal registered accounts. This will make it much more likely that the automatic superficial loss calculations can do their work for you. There should not be a need to separate based on the kind of account, barring some new kind of account made available in the future which does not fall into the same tax-sheltering scheme.

Affiliate naming tips

Affiliate names are relatively flexible, and follow a few rules:

• As mentioned above, a blank affiliate will become your "Default" affiliate, as will explicitly specifying "default"
• Similarly, simply specifying "(R)" is equivalent to a blank name, marked as registered, which becomes "Default (R)".
• The "(R)" can go anywhere in the affiliate name, as you chose, and may (but need not be) separated with a space from the rest of the name. Placement does not affect the identity of the affiliate. Eg. "My spouse (R)", "My spouse(R)", "(R) My spouse", and ""My (R) spouse" are all equivalent.

Superficial Loss Caveats

Due to the complexities of automatically calculating superficial losses and adjustments when involving multiple affiliates, there are some scenarios which require manual SFL entry. Fortunately, both losses and ACB adjustments can be manually specified if such a scenario arises. See the superficial losses page for more information on specifying/overriding these.

The program will warn you of detected superficial losses regardless of if the automatic adjustment is supported, so you can feel more assured that you haven't missed one.