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Canada: The Increasing Capital Gains Inclusion Rate: Think First, (Maybe) Act Later - Borden Ladner Gervais LLP
Credit: Mondaq- Published 3 weeks ago
Much has been made (and continues to be made) of the government's decision in the 2024 federal budget to increase the portion of capital gains that are included in income...
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Since 2000, the capital gains inclusion rate under the Income Tax Act (the "Tax Act") has been one-half of the applicable capital gain.
3 weeks ago • Mondaq