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Capital Gains Changes | CFIB
A capital gain refers to the increase in a capital asset's value over its original purchase price and is considered to be realized when the asset is sold.
MIT - Massachusetts Institute of Technology
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Capital Gains Changes | CFIB
Capital Gains Changes: Here’s what CFIB knows so far and where we go from here. A huge surprise in this year’s Federal Budget was several changes to capital gains taxation, including an increase in the inclusion rate, changes to the Lifetime Capital Gains Exemption, and the introduction of a new Canadian Entrepreneurs’ Incentive that lowers the capital gains inclusion rate for some sectors.