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Canada Capital Gains Tax Changes Explained

Capital Gains Tax Changes Proposed in Budget 2024

Proposed Tax Changes

The federal government has proposed a number of changes to capital gains taxation in Budget 2024. These changes include:

  • An increase in the inclusion rate from 50% to 66.67% on capital gains above $250,000 for individuals
  • A boost to the lifetime capital gains exemption for business owners to $125 million from a little more than $1 million
  • A new tax on capital gains earned by corporations and trusts at the two-thirds rate

Conclusion

These proposed changes would have a significant impact on the way capital gains are taxed in Canada. If adopted, they would make Canada's tax system fairer and more equitable. They would also provide a much-needed boost to the economy by encouraging investment and job creation.


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