The federal government's proposed increase in the capital-gains inclusion rate — from 50% to 66.7% for gains above $250,000 per year for individuals and on all corporate gains, first announced in Budget 2024 — was deferred and then formally withdrawn by March 2025. The inclusion rate remained at 50%. Relevant for new arrivals evaluating Canadian tax planning.
Individuals realising large capital gains; corporations with investment income.
Primary: Canada Revenue Agency ↗
Corroborating: Government of Canada ↗
Verified 2026-04-21 · methodology · report a correction