The «capital gains inclusion rate» — now set at 50 % — determines the size of this portion. (tsinetwork.ca)
The «capital gains inclusion rate» determines the size of this portion. (tsinetwork.ca)
These estimates for both 50 - per - cent capital gains inclusion rate and the principal residence exemption are likely to be low, given price appreciation in the stock and housing markets in recent years. (theglobeandmail.com)