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Canadian Securities Course (CSC) Practice Exam · Question

In Canada, what percentage of a capital gain is generally included in a taxpayer's income for tax purposes?

As per Canadian tax law, only 50% of a capital gain is included in a taxpayer's income for tax purposes. This is known as the capital gains inclusion rate.

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Question: In Canada, what percentage of a capital gain is generally included in a taxpayer's income for tax purposes?

Answer options:

  • 25% ✅ 50%
  • 75%
  • 100%

Correct answer: 50%

Explanation: As per Canadian tax law, only 50% of a capital gain is included in a taxpayer's income for tax purposes. This is known as the capital gains inclusion rate.

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