Canada Capital Gains Tax Calculator
Calculate Canadian capital gains tax on the sale of investments, real estate, or other property. Applies the 50% inclusion rate on the first $250,000 of gains and 66.67% on amounts above that threshold.
Regional Rule Context
Canada Rates and Rules
Enter Values
Total amount received from the sale
Original purchase price plus eligible costs
Result
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Canadian capital gains tax calculator for 2026. The inclusion rate is 50% on the first $250,000 of capital gains for individuals and 66.67% on amounts above $250,000. The taxable portion is added to your income and taxed at your marginal federal and provincial rates. Principal residence is exempt.
Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2025 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Mar 1, 2026.
Formula
Capital gains in Canada are partially taxable. The first $250,000 in net gains per year is included at 50%, and any gain above $250,000 is included at 66.67%. The taxable portion is added to your income and taxed at your marginal federal and provincial rate.
Canada FAQs
What is the capital gains inclusion rate in Canada?
For individuals, 50% of capital gains up to $250,000 per year are taxable. Gains above $250,000 have a 66.67% inclusion rate. For corporations and trusts, the 66.67% rate applies from the first dollar.
Is my home exempt from capital gains tax?
Yes. Your principal residence is fully exempt from capital gains tax under the principal residence exemption. You must designate it as your principal residence for each year of ownership. Only one property per family unit qualifies per year.
How are capital gains on stocks taxed?
Gains from selling publicly traded shares are subject to the standard inclusion rates: 50% on the first $250,000 and 66.67% above. Stocks held in TFSA, RRSP, or FHSA accounts are sheltered from capital gains tax entirely.
Can I offset capital gains with losses?
Yes. Capital losses can offset capital gains in the same year. Unused losses can be carried back 3 years or forward indefinitely. Only 50% of the loss (the allowable capital loss) offsets the taxable capital gain.
When do I report capital gains to CRA?
Capital gains are reported on Schedule 3 of your T1 tax return for the year the asset was sold or disposed of. The disposition date, not the settlement date, determines the tax year.
Are crypto gains taxable in Canada?
Yes. CRA treats cryptocurrency as a commodity. Selling, trading, or using crypto to buy goods triggers a capital gain or loss. The same 50%/66.67% inclusion rates apply. Mining and staking income may be treated as business income instead.
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