The CRA treats cryptocurrency mining as an activity that generates or produces inventory—namely, the cryptocurrency (CRA document no.
source https://www.google.com/url?rct=j&sa=t&url=http://www.ctf.ca/ctfweb/EN/Newsletters/Canadian_Tax_Focus/2019/1/190111.aspx&ct=ga&cd=CAIyGmM2Nzk3ODA2ZWViNjVjODI6Y29tOmVuOlVT&usg=AFQjCNHvLHS7Fqql4dWZA-u7lX5HtPrUDQ
