Capital Gains and Losses
IN-120-V
This guide is intended for individuals (including trusts) who disposed of capital property (including incorporeal capital property) during their taxation year, or who are members of a partnership that disposed of such property during a fiscal period that ended during their taxation year.
This guide is currently being updated.
As mentioned in information bulletin 2024-5, the capital gains inclusion rate will be increased on June 25. For more information, see the Tax News article Capital Gains Inclusion Rate Increase.