[T3 and T5008]

Understood.   However the gains (when I disposed in 2022) would have included dividends that were recognized as income in 2021 via the T3

[T3 and T5008]

I sold a mutual fund (in a non-reg account) in 2022.   There was a T3 issued for dividends (that were reinvested into the same fund) in 2021 (and I reported this on my 2021 return).   Do I subtract the amount of those dividends when I show my Gain on the funds I sold in 2022.   Otherwise, I am taxed in both 2021 on the dividends....and 2022...when I show these reinvested dividends as part of the gain.