Last week Finance Canada announced it would defer to January 1, 2026, the implementation date of the increase in the capital gains inclusion rate announced in Budget 2024 for which legislation was not enacted. In parallel, the Canada Revenue Agency (CRA) announced it reverted to administering the currently enacted capital gains inclusion rate of one-half.  Read our short “Tax Byte” which reviews the key elements of both announcements and discusses implications for taxpayers.

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