I was informed by two taxpayers that during 2017 they had sold some of their T3 accounts. These were both discovered because I asked why these T3s did not have slips for 2018. This is the first time I have run into the sales of T3s. How is the income from these sales reported?
Your client(s) should get a realized gain/loss report for their investment account, and/or CRA should have T5008 (though sometimes it only reports the proceeds, not the ACB).