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Increase of the capital gains inclusion rate from June 25, 2024
26 June 2024
1 min read

Increase of the capital gains inclusion rate from June 25, 2024

An increase to the capital gains inclusion rate applies to capital gains and losses from June 25, 2024. For corporations and trusts, the rate is increased from one-half to two-thirds. For individuals, the inclusion rate is one-half of the first $250,000 and two-thirds of the remaining capital gain or loss. The By Lawyers publications have been updated to reflect these changes.
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