2026 Figures > Capital Gains Exemption 2026
Capital Gains Exemption 2026
What is the lifetime capital gains exemption in 2026?
$1,275,000 for qualified small business corporation shares and qualified farm or fishing property; capital gains inclusion rate: 50%.
Verified on 2026-09-25 · official source
- The 66.67% inclusion rate proposed in 2024 was cancelled in March 2025.
Frequently Asked Questions
What is the capital gains inclusion rate in 2026?
50% for individuals, corporations and trusts.
Apply this figure to your client's file
Atlas CSF+ calculates the impact for your client (tax, OAS, GIS, retirement) using official 2026 figures and produces the client report.