CACanadaCapital Gains (50% vs 66.7% Inclusion Rate)Finance & Salary

Canada Capital Gains Tax & Two-Tier Inclusion Rate Calculator (50% vs. 66.7%)

Calculate Canadian capital gains taxes under the new federal tax rules: 50% inclusion rate on capital gains up to $250,000 annually, and 66.67% (two-thirds) inclusion rate on capital gains exceeding $250,000 for individuals (and 66.67% on all gains for corporations and trusts).

Calculator Inputs

Live Real-Time
CAD $
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48 %
20 %54 %
Calculated ResultCapital Gains (50% vs 66.7% Inclusion Rate)

Estimated Canadian Capital Gains Tax Owed

92,000CAD $

Net Capital Profit Retained in Hand

258,000 CAD $

Taxable Income Added to Tax Return (Inclusion Portion)

191,666.67 CAD $

Detailed Calculation Breakdown

Total Capital Gain
350,000 CAD $
Taxable Inclusion Base
191,666.67 CAD $
Capital Gains Tax
92,000 CAD $
Net Kept
258,000 CAD $

Calculation Methodology

Taxable Capital Gain = min(Capital Gain, $250,000) * 50% + max(0, Capital Gain - $250,000) * 66.67%. Estimated Tax = Taxable Gain * Marginal Tax Rate%.

Important Legal & Educational Disclaimer

Primary residences in Canada are 100% exempt from capital gains tax under the Principal Residence Exemption.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

For individuals, the first $250,000 of net capital gains in a year has a 50% inclusion rate. Only the portion above $250,000 is taxed at the 66.67% inclusion rate.
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