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Capital gains inclusion rate (Canada)

The share of a capital gain that counts as taxable income in Canada.

Canadian InvestingBeginner

Definition

In Canada, only a portion of a capital gain is added to your income. That inclusion rate has been 50%. Gains inside a TFSA are not taxed, and losses can offset gains. Confirm current rules with the CRA, since proposals change.

Watch out for

This is general information, not tax advice.

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