Canada: Upcoming Changes To The Capital Gains Inclusion Rate: Planning Opportunities To Reduce The Impact Of The New Rules - Miller Thomson LLP

Canada: Upcoming Changes To The Capital Gains Inclusion Rate: Planning Opportunities To Reduce The Impact Of The New Rules - Miller Thomson LLP

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Since 2000, the capital gains inclusion rate under the Income Tax Act (the "Tax Act") has been one-half of the applicable capital gain.

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