Canada Capital Gains Tax Calculator (2024/2025 Rules)
Calculate capital gains tax under the new 50% vs. 66.67% inclusion rate rules above $250,000 for individuals, trusts, and corporations.
Calculate capital gains tax under the new 50% vs. 66.67% inclusion rate rules above $250,000 for individuals, trusts, and corporations.
Calculate capital gains tax under the new 50% vs. 66.67% inclusion rate rules above $250,000 for individuals, trusts, and corporations. Calculate exact, penny-accurate projections compliant with 2026 CRA • Bank of Canada standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
Typical top brackets range from 44% (AB) to 53.5% (ON) and 54.8% (NS)
Estimated Capital Gains Tax
$86,251.50
Effective Tax Rate on Gain: 24.64% | Net Kept: $263,748.50
Total Capital Gain
$350,000.00
Taxable Portion (Included)
$191,670.00
Taxable Gain = min(Gain, $250k) × 50% + max(0, Gain - $250k) × 66.67%Applies the two-tier inclusion rate for individuals, determining the exact taxable portion added to your taxable income at your marginal rate.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual CRA tax brackets, provincial taxes, Bank of Canada rates, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor or CPA prior to executing financial commitments.
Under Canadian tax rules enacted in 2024, individuals pay capital gains tax on 50% of capital gains up to $250,000 annually. Any capital gains exceeding $250,000 are subject to a 66.67% inclusion rate. Corporations and trusts face a 66.67% inclusion rate on all capital gains.
The Lifetime Capital Gains Exemption (LCGE) for qualified small business corporation shares and farming/fishing properties is increased to $1,250,000 in 2025, exempting qualified gains from tax.
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