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Chartered Investment Manager (CIM) Practice Exam · Question

An investor realizes a capital gain of $15,000 from the sale of Canadian equities in their non-registered account. They are in a marginal tax bracket of 40%. What is the approximate amount of tax payable on this capital gain?

In Canada, only 50% of a capital gain is taxable. Therefore, the taxable capital gain is $7,500 ($15,000 * 50%). At a marginal tax rate of 40%, the tax payable

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Question: An investor realizes a capital gain of $15,000 from the sale of Canadian equities in their non-registered account. They are in a marginal tax bracket of 40%. What is the approximate amount of tax payable on this capital gain?

Answer options: ✅ $3,000

  • $6,000
  • $9,000
  • $15,000

Correct answer: $3,000

Explanation: In Canada, only 50% of a capital gain is taxable. Therefore, the taxable capital gain is $7,500 ($15,000 * 50%). At a marginal tax rate of 40%, the tax payable would be $3,000 ($7,500 * 40%).

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