What is the capital gains inclusion rate for corporations and trusts?

Corporations and trusts face a 66.67% inclusion rate on 100% of realized capital gains (the $250k threshold applies only to individuals).

Is a primary residence subject to capital gains tax in Canada?

No. Gains from the sale of your primary home are 100% exempt from capital gains tax under the Principal Residence Exemption.

CanadaCapital Gains (50% vs 66.7% Inclusion Rate)Finance

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).

Impôts et Taxes Investissement et Actifs Immobilier et Propriétés

Données du Simulateur

En temps réel

Total Net Capital Gain Realized (CAD $)

CAD $

Sélection rapide :

Taxpayer Ownership Entity

Your Combined Marginal Income Tax Rate (%)48 %

20 %54 %

Résultat CalculéCapital 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 $

Détail du Calcul

Total Capital Gain

350,000 CAD $

Taxable Inclusion Base

191,666.67 CAD $

Capital Gains Tax

92,000 CAD $

Net Kept

258,000 CAD $

Méthodologie de Calcul

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

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux 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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Données du Simulateur

Détail du Calcul

Méthodologie de Calcul

Avertissement Légal et Pédagogique

Foire Aux Questions

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