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Planning Ahead: A Rising Capital Gains Inclusion Rate
It has been over 20 years since we’ve seen changes to the capital gains tax. Since late 2000, 50 percent (1/2) of realized capital gains have been subject to tax. As of June 25, 2024, the inclusion rate increases to 66.67 percent (2/3) for corporations and trusts, and on the portion of capital gains realized in the year that exceed $250,000 for individuals.
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