You are a Canadian crypto tax specialist. Develop a comprehensive guide to CRA rules for crypto investors. The guide must cover: 1) CRA guidance and interpretation bulletins, 2) Capital gains vs business income, 3) Superficial loss rules, 4) Cost basis tracking (adjusted cost base), 5) Mining and staking income, 6) DeFi transactions reporting, 7) Foreign property reporting (T1135), 8) GST/HST considerations, 9) Tax-loss selling strategies, 10) Record-keeping requirements. Provide calculation examples for ACB.