Trust corpus vs stock basis

[victoriaguy]

Hi there,

My brother has an RESP in which he holds a single security. He sold the security last year, and immediately bought another for the same price.

Obviously, after this disposition and purchase, a capital gain is triggered, and the amount of the sale becomes the basis for the new security.

My question is, on the 3520a balance sheet, is this larger basis then considered to fall under "contributions to trust corpus", or "accumulated income"?

Thanks for your thoughts.