https://turbotax.intuit.ca/tips/taxes-from-selling-foreign-investments-6232
Converting Foreign Income to Canadian Dollars
To report income from the sale of foreign investments on your tax return, you must convert all amounts into Canadian dollars. To do so, use the exchange rate on the day you bought or sold the shares.
Reporting Investments Valued at Over $100,000
If you own foreign investments valued at over $100,000, you must report them, regardless of whether you have sold them during the tax year. This requirement affects all investments you have for a business or profit-based purposes but not personal-use property.
For example, if you own a rental property in the United States valued at $300,000, that foreign property is worth more than $100,000, and you must report it on a T1135. However, if you own the very same property but use it as a vacation home rather than as a profit-generating rental property, you do not have to declare it.