The Canada Revenue Agency has announced that the federal government is deferring the increase in the capital gains inclusion rate from 25 June 2024 to 1 January 2026. This includes an increase in the inclusion rate from one-half to two-thirds on annual capital gains above CAD 250,000 realized by individuals and on all capital gains realized by corporations and most types of trusts. --- Government of Canada announces deferral in implementation of change to capital gains inclusion rate January 31, 2025 - Ottawa, Ontario - Department of Finance Canada Today, the Honourable Dominic LeBlanc, Minister of Finance and Intergovernmental Affairs,...