Header image

Deferral of Canadian capital gains inclusion rate increase

The Canadian federal government has recently announced a deferral of the proposed increase in the capital gains inclusion rate. Initially set to take effect on 25 June 2024, the implementation of this increase has now been deferred to 1 January 2026.

Originally, the 2024 budget proposed an increase in the capital gains inclusion rate from 50% to 66.67%. However, with the deferral, taxpayers can continue to use the current 50% inclusion rate until the new implementation date. This deferral provides much-needed clarity for taxpayers regarding their 2024 tax filings.

For more detailed information about the implications of the deferral, please click here.

分享文章

相关领域

关于作者

相关文章

Carousel Images12
Art & Cultural Property

Recent developments in restitution

了解更多
Insights Green Leaf Adobestock 121254532 OVERLAY
Art & Cultural Property

The Artist’s Resale Right: Practical considerations for art market professionals

了解更多
Adobestock 283896485
Private Wealth

Updates to UK beneficial ownership registers – what trustees need to know

了解更多
Adobestock 1287142789
Private Wealth

Stephenson Harwood wins at the WealthBriefing MENA Awards 2025

了解更多