Lifetime Capital Gains Exemption

Parliament Hill where the capital gains inclusion rate was deferred

Capital gains inclusion rate hike deferred until Jan. 1, 2026

The federal government last week announced plans to defer implementation of the proposed capital gains inclusion rate increase to January 1st, 2026, from the original proposed date of June 25th, 2024. The proposed measure would see the capital gains inclusion rate increase to two-thirds from one-half on annual capital gains realized by corporations and most …

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