Capital Gains Tax in Canada 2025-26: The Major Rule Change in January 2026

 Starting January 1, 2026, individuals will keep the 50% inclusion rate on the first $250,000 of annual net capital gains. Gains above this threshold will be taxed at 66.67%. Corporations and trusts will face the higher 66.67% rate on all gains.  


Capital Gains Tax in Canada 2025-26: Key Change & Exemptions


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