Adjusted cost base
Generally, the acquisition cost of a property, plus the expenses incurred for its acquisition (such as legal fees, surveying costs, evaluation fees, brokerage fees, delivery and installation costs, and any GST or QST payable).
Note
If you disposed of capital property respecting which you elected to report a capital gain deemed to have been realized on February 22, 1994, consult the guide entitled Capital Gains and Losses (IN-120-V).