The Canada Revenue Agency has announced that the federal government is deferring the increase in the capital gains inclusion rate from 25 June 2024 to 1 January 2026. This includes an increase in the inclusion rate from one-half to two-thirds on annual capital gains above CAD 250,000 realized by individuals and on all capital gains realized by corporations and most types of trusts.
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Government of Canada announces deferral in implementation of change to capital gains inclusion rate
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