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Capital Gains Taxation in Canada: History and Potential Reforms

15 septembre 2021 | Catherine (Cathie) Brayley | Vancouver

( Disponible en anglais seulement )

Canadian Tax Foundation, Perspectives on Tax Law and Policy

January 1, 2022 marks the 50th anniversary of the capital gains tax in Canada. In this article, we outline the history of capital gains taxation in Canada, describe some of the key features of the current system, and comment on potential reforms.

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