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Capital
Gains And Capital Losses Rates
Capital
gains and losses are taxed at a certain percentage of the gross gain or loss at
the date of disposal. This percentage inclusion rate has changed over the years
depending on what the government has legislated. The historical percentage
inclusion rates are as follows:
|
YEAR
|
PERCENTAGE TAXABLE
|
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|
|
|
Pre 1972
|
0 % Taxable
|
|
From 1972 To 1987 Inclusive
|
50% Taxable
|
|
From 1988 to 1989 Inclusive
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66 and 2/3% Taxable
|
|
From 1990 to February 27, 2000 Inclusive
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75% Taxable
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From February 28, 2000 to October 17, 2000
Inclusive
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66 and 2/3% Taxable
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From October 18, 2000 to Present
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50% Taxable
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