Unpack the guide and discuss the tax treatment of crypto assets as to whether a personal use asset, capital asset, intangible asset, inventory, share, currency or a deductible expense .

• Key definitions
• Types of crypto assets
• Which sections of the Income Tax Act are relevant for crypto assets
• Tax treatment of crypto assets: a personal use asset, capital asset, intangible asset, inventory, share, currency or a deductible expense

• Private individuals holding crypto assets
• Business that invest in crypto assets
• Issuers of crypto assets
• Tax practitioners who have clients that hold crypto assets
• Accountants and auditors of financial statements where crypto assets are included in the accounting records