How to calculate capital gain and loss for mutual fund in Canadian Tax?

Read  "RC4169 Tax treatment of mutual funds for investors" carefully. The link is
http://www.cra-arc.gc.ca/E/pub/tg/rc4169/rc4169-e.html

My personal understanding after I read this manual:
1. Using Adjusted cost base (ACB) to calculate the mutual fund in price, which can be
seen/calculated in each quarter mutual fund statement.

2. Capital loss can only be used to reduce capital gains. If capital loss is more than capital gain, the extra loss can be carried to next year, but not be uses to deduct other income.

3. Capital gains, only 50% taxable

More reading:
http://www.taxtips.ca/personaltax/investing/taxtreatment/mutualfunds.htm