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The CRA has outlined rules as how to calculate the ACB, especially if you acquired units of stocks or mutual funds at different points in time. Generally, you have to average the purchase price of the investment you bought during the year and use this average as your ACB. Learn more about how to calculate the ACB of identical properties from the CRA.
For more information about transferring investments from a non-registered account to a TFSA, read the answer to this Re: Investing question.