Kevin Greenard: Capital gain inclusion rate could change quickly
Excluding the possible exemptions, the initial inclusion rate in 1972 was one-half (50 per cent). The inclusion rate has been changed four times since 1972. The purpose of this article is to highlight that these changes all happened quickly and that the implementation of each change was slightly different. When we talk to clients with significant unrealized capital gains, we will always talk about the risk of future changes to the inclusion rate. This risk should be factored into the decisions made today. In my opinion, this risk is currently higher than in previous years given the current ...
Source: timescolonist.com