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Report de l’augmentation du taux d’inclusion des gains en capital au 1er janvier 2026
Le 31 janvier 2025, le ministre des Finances du Canada, l’honorable Dominic LeBlanc, a annoncé le report, au 1er janvier 2026, de l’augmentation du taux d’inclusion des gains en capital qui devait s’appliqué originalement le 25 juin 2024. Cette augmentation fera passer le taux d’inclusion de la moitié aux deux tiers pour la portion des […]
Capital Gain Reversal: Much Ado About Nothing
February 2, 2025On Friday, the Honourable Dominic LeBlanc, Minister of Finance and Intergovernmental Affairs, announced that the federal government is deferring—from June 25, 2024 to January 1, 2026—the date on which the capital gains inclusion rate would increase from one-half to two-thirds on capital gains realized annually above $250,000 by individuals and on all capital gains realized […]
U.S. Citizens Resident in Canada – Capital Gains Tax Rate
January 6, 2025What should be a straightforward answer gets complicated by recent events in Canadian Parliament and a recent US Tax Court Case. Current Law A U.S. citizen resident in Canada is subject to both U.S. federal income tax and Canadian on their worldwide income. In 2023, Canadian tax law stated that the maximum capital gains tax […]
Increase in Canadian Capital Gains Tax – Cross-Border Tax Impact
April 18, 2024On April 16th, the Canadian federal government introduced proposals to increase the capital gains tax rate. Effective June 25, 2024, the federal and provincial capital gains tax rate increases approximately 10% from an average of 25% to an average of 35%. Corporations and Trusts see this rate increase on all capital gains realized on or after this […]
