Capital Gains: The New Inclusion Rate

A 2-hour seminar on the proposed change to the capital gains inclusion rate from 1/2 to 2/3, with in-depth insights. Other changes, like increasing the exemption limit to $1.25M under the Canadian Entrepreneurs' Incentive, are not covered.

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Important: Capital Gains Clarity is Session 1 of the 2024 Tax Seminar Series. If you’re enrolled in the full series, this session is already included.

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This seminar is now available on-demand, your registration includes the CPD Certificate at completion.

$150

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Capital Gains: The New Inclusion Rate

2 Hours Verifiable CPD
Led by Tax Professionals
Presentation and Technical Corner
Includes Slides, Notes, and Q&A

Seminar Overview

Recorded: August 2024

This 2 hour presentation covers the proposed change to the capital gains inclusion rate (1/2 to 2/3). It does not cover other capital gains changes announced in the April 2024 federal budget, such as the increase in the capital gains exemption limit to $1,250,000 on the new Canadian Entrepreneurs’ Incentive.

As of November 2024, this legislation has not been passed into law. There is some uncertainty as to its status and if there was an election before it was passed, it could fail to be implemented.

If it becomes law for 2024, it has major tax implications, especially for year-end tax planning.

The material is divided into 2 parts:

Presentation and Q&A (Total time: 2 hours): Recorded live at the time.
Technical Corner (Optional, Total time: 30 minutes): Review of draft legislation (time not included in CPD).

The written material contains slides with detailed notes and two Q&A sessions.

This qualifies as 2 hours of structured CPD, and you can separately record your time to watch Technical Corner and read the Q&A material.

Meet Your Presenters

Michael Cadesky

FCPA, FCA, FTIHK, CTA, TEP (EMERITUS) | Managing Partner

Michael Cadesky is the managing partner at Cadesky Tax and a committed contributor to the tax and accounting professions since 1980, earning the title of Fellow from CPA Ontario. He is a past governor of the Canadian Tax Foundation, past chair of STEP Canada and STEP Worldwide, and past chair of the CPA Canada Tax Committee for Small and Medium-Sized Enterprises. Michael is also the co-author of 11 books on tax subjects and the author or co-author of numerous papers and articles on Canadian and international taxation.

Hugh Woolley

CPA, CA, TEP

Hugh Woolley is an independent tax consultant who has taught income tax for over 30 years for a number of different professional organizations. Hugh has written courses for CPA Canada and over 10 papers for the B.C. Tax Conference as well as papers for the CTF’s National Tax Conference and STEP Canada’s National Conference. From 1990–1992 he worked at the CRA’s Rulings Directorate in Ottawa writing “butterfly” tax rulings. Hugh is a past Governor of the Canadian Tax Foundation.

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