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What is cryptocurrency?

Cryptocurrency is digital money that isn't controlled by any government or bank and uses codes to keep transactions safe.

Samuel Jones avatar
Written by Samuel Jones
Updated over a month ago

Key Features of Cryptocurrency

  • Decentralization: Cryptocurrencies are maintained through peer-to-peer networks, removing the need for intermediaries like banks.

  • Blockchain Technology: Transactions are recorded on a public ledger called a blockchain, ensuring transparency and security.

  • Digital Nature: Cryptocurrencies exist entirely online and do not have a physical form.

  • Anonymity: Users can transact without revealing their identity, though transactions themselves are often traceable on the blockchain.

  • Volatility: Cryptocurrency values can fluctuate widely, making them a high-risk investment.

Popular Cryptocurrencies

  • Bitcoin (BTC): The first and most widely known cryptocurrency, created in 2009.

  • Ethereum (ETH): A platform for decentralized applications (dApps) that also has its own currency, Ether.

  • Litecoin (LTC): Known for faster transaction times than Bitcoin.

  • Ripple (XRP): Aimed at streamlining international payments for financial institutions.

  • Stablecoins: Cryptocurrencies like Tether (USDT) or USD Coin (USDC) that are pegged to the value of a fiat currency, reducing volatility.

Uses of Cryptocurrency

  • Investment: Many buy and hold cryptocurrencies as speculative investments, hoping their value will increase over time.

  • Payments: Used for online transactions, including goods, services, and even charitable donations.

  • Decentralized Finance (DeFi): Enables financial services like lending, borrowing, and trading without traditional banks.

  • Smart Contracts: On platforms like Ethereum, users can create self-executing contracts with conditions written directly into code.

Tax Implications in Canada

Cryptocurrencies are treated as property by the Canada Revenue Agency (CRA).

  • Capital Gains: Profits from selling or trading cryptocurrencies are subject to capital gains tax.

  • Business Income: If cryptocurrency transactions are part of a business, income from them is taxable.

  • Record Keeping: You must track all cryptocurrency transactions, including dates, amounts, and exchange rates.

Why This Matters

Cryptocurrency is revolutionizing the financial world, offering new ways to transact and invest. However, it comes with responsibilities, such as understanding its risks, uses, and tax implications.

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