add legal fees to the adjusted cost base>
The adjusted cost base (ACB) includes the original purchase price, and all costs related to the purchase of an item. The adjusted cost base, or cost basis, of an investment in securities would include the purchase price, as well as any commission paid.The cost basis is calculated separately for each security owned.he adjusted cost base (ACB) includes the original purchase price, and all costs related to the purchase of an item. The adjusted cost base, or cost basis, of an investment in securities would include the purchase price, as well as any commission paid.