In force 31 Jan 2025
Proposed capital-gains inclusion-rate increase deferred indefinitely
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per year for individuals and on all corporate gains, first announced in Budget 2024 — was deferred and then formally withdrawn by March 2025.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.
Who it affects: Individuals realising large capital gains; corporations with investment income.
Canada Revenue Agency ↗ · Government of Canada ↗ · verified 2026-04-21