Home » Countries » North America » Canada » Canada: Upcoming changes to the Capital Gains Inclusion Rate – Planning Opportunities to reduce the Impact of the new Rules

Canada: Upcoming changes to the Capital Gains Inclusion Rate – Planning Opportunities to reduce the Impact of the new Rules

www.millerthomson.com/en/insights/tax-notes/upcoming-changes-capital-gains-inclusion-rate/
www.weirfoulds.com/capital-gain-inclusion-rate-draft-legislation-released
www.mintz.com/insights-center/viewpoints/2906/2024-06-11-canadas-2024-federal-budget-update-federal-government#page=1
www.osler.com/en/insights/updates/canadian-capital-gains-tax-increase-to-take-effect-june-25/
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VarGp8Xvdcqkvl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF3dzoxprWhI6w%3D%3D&nav
www.fasken.com/en/knowledge/2024/07/what-to-do-about-the-new-capital-gains-tax
www.millerthomson.com/en/insights/tax-notes/partnership-freeze-alternative-new-capital-gains-rules/
Dentons – Tax uncertainty ahead: What prorogation of Parliament means for the capital gains inclusion rate
Capital Gains Confusion: The Reporting Conundrum for Investment Funds – McMillan LLP
Government consults Canadians on Budget 2024 measures to deliver fairness for every generation – Canada.ca
Businesses: Here are the top changes that will affect business taxes in 2025 – Canada.ca
Prorogation of Parliament and the Proposed Capital Gains Inclusion Rate Increase | Business Law firm | Stikeman Elliott

Update:
Prorogation of Parliament leaves previously announced tax measures in a precarious position | Miller Thomson

Update:
Comprehensive Court Challenge to Proposed CRA Enforcement of Capital Gains Hike Launched – Tax Blog
Notice-of-Application-CRA-Capital-Gain-Challenge-Filed.pdf
Part I of II – Prorogation and the proposed capital gains inclusion rate increase: Transactions completed before June 25, 2024 | Miller Thomson
Comprehensive Court Challenge to Proposed CRA Enforcement of Capital Gains Hike Launched – Tax Blogwww.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2025/update-cra-administration-proposed-capital-gains-taxation-changes.html

Update:
Comprehensive Court Challenge to Proposed CRA Enforcement of Capital Gains Hike Launched – Tax Blog
Notice-of-Application-CRA-Capital-Gain-Challenge-Filed.pdf
Part I of II – Prorogation and the proposed capital gains inclusion rate increase: Transactions completed before June 25, 2024 | Miller Thomson
Comprehensive Court Challenge to Proposed CRA Enforcement of Capital Gains Hike Launched – Tax Blog
www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2025/update-cra-administration-proposed-capital-gains-taxation-changes.html
Government of Canada announces deferral in implementation of change to capital gains inclusion rate – Canada.ca
Tax Update: Proposed Increase to Capital Gains Inclusion Rate Deferred to 2026 | Blakes
Canada: New Capital Gains/Stock Option Inclusion Rate Implementation Delayed until January 1, 2026 – The Compensation Connection
Capital gains inclusion rate increase deferred to 2026
Government of Canada Announces Deferral in Implementation of Change to Capital Gains Inclusion Rate Until January 1, 2026 | Knowledge | Fasken
Update on Capital Gains Rate Change Proposals and Next Steps
Canada: New capital gains/stock option inclusion rate implementation delayed until 1 January 2026 – Baker McKenzie InsightPlus
deferral-of-canadian-capital-gains-inclusion-rate-increase—briefing-note.pdf
Liberals Announce They Will Not Pursue Capital Gains/Stock Option Inclusion Rate Increase – The Compensation Connection
www.stephensonharwood.com/docs/default-source/news-insights-documents/2025/cancellation-of-canadian-capital-gains-inclusion-rate-increase.pdf?sfvrsn=2ad9da5b_0
cancellation-of-canadian-capital-gains-inclusion-rate-increase.pdf
Canada: Liberals Announce They Will Not Pursue Capital Gains/Stock Option Inclusion Rate Increase – The Compensation Connection