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CAカナダCapital Gains (50% vs 66.7% Inclusion Rate)財務・給与

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).

入力パラメータ

リアルタイム自動計算
CAD $
クイック選択:
48 %
20 %54 %
計算結果Capital 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 $

詳細な計算内訳

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

計算方法と根拠

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

法的免責事項および案内

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

本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。

よくある質問 (FAQ)

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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