RE:RE:RE:Taxes, $12 "return of capital" + $3 dividend = $15 specialYou can't have a negative acb. Will be taxed as a capital gain if it goes negative. As for pou, $15 special and $12 is tax free. Reduced the acb of your pou shares by $12. Will pay tax only if and when you sell at a price higher than your new acb.