Subtract the amount in step 2 from the amount in step 1.
If the capital proceeds are greater than the cost base, the difference is your capital gain.
Start of example
Example 3: Calculating capital gain
As Fred sold his shares for $6,000, he subtracts his shares' cost base of $5,125 from the capital proceeds of $6,000 to arrive at his capital gain, which is $875.
End of example