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    Canadian Capital Gains Tax Calculator (2025)

    50% inclusion rate, with LCGE for Qualified Small Business Corporation shares and full Principal Residence Exemption. Federal + provincial tax calculated at your marginal rate.

    Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (allowances used elsewhere, reliefs, marriage allowance, scheme-specific adjustments). Always seek financial or tax advice from your accountant, or contact CRA. Read our editorial scope →

    Your disposition

    2025 tax year — all figures in CAD

    Proceeds of disposition minus adjusted cost base and selling costs.

    Used to determine the marginal rate applied to the taxable gain.

    Capital losses only offset capital gains — not other income. Carry back 3 years or forward indefinitely.

    Only ONE principal residence per family unit per year.

    Eligible for the Lifetime Capital Gains Exemption (LCGE).

    Capital gains tax payable

    Federal + provincial tax on the gain

    Total capital gains$0
    Net capital gain subject to tax$0
    Taxable capital gain (50% inclusion)$0
    Federal tax on gain$0
    Provincial tax on gain$0
    Total CGT payable
    $0
    Effective rate on gross gain: 0.0%
    Capital losses only offset capital gains, not other income. Unused losses carry back 3 years or forward indefinitely.

    How Canadian capital gains tax works

    50% inclusion rate

    Only half of a capital gain is included in your taxable income. That taxable portion is taxed at your regular marginal federal and provincial rates — there is no separate capital gains rate.

    Principal Residence Exemption

    A gain on a property designated as your principal residence is fully exempt. Only one principal residence per family unit per year may be designated.

    Lifetime Capital Gains Exemption

    Qualifying Small Business Corporation share gains are sheltered up to a lifetime limit of $1,250,000 (2025, indexed). LCGE used in prior years reduces what is available now.

    Capital losses

    Capital losses can only offset capital gains, not other income. Unused losses can be carried back three years or forward indefinitely.

    Assumptions used in this calculation (click to expand)

    What this calculator assumes

    • UK-resident individual (not company, trust or non-resident).
    • Disposal falls in the selected tax year — straddle disposals are not split.
    • Annual Exempt Amount is unused on other disposals in the same year unless reduced manually.
    • Asset type drives rate: residential property uses residential rates, other listed assets use the main rates.
    • Basic-rate band headroom is determined from the band status you select, not from income inputs.

    Not included in this calculation

    • Business Asset Disposal Relief (LCGE) — see /tax-reliefs/business-asset-disposal-relief.
    • Loss carry-forward or in-year loss offset against other gains.
    • Non-resident CGT (NRCGT) 60-day return mechanics.
    • Reporting deadlines, 60-day property returns, and payment-on-account interactions.
    • Connected-party transfers at undervalue (market value substitution).

    Statutory basis

    • TCGA 1992 ss.1–13 (charge and computation)
    • TCGA 1992 ss.1K–1L (annual exempt amount)
    • FA 2024 (rate transitions)
    How this is calculated (click to show the formula)

    CGT computation

    CGT = ((Gross gain − Annual Exempt Amount) × applicable rate) by rate band

    Gains in excess of the AEA fall into the basic-rate slice (if headroom remains) then the higher slice. Residential property attracts the residential rate; other assets attract the main rate.