Inclusion rate

Inclusion rate is the rate used to determine taxable capital gains and allowable capital losses. For example, if the inclusion rate is 1/2 (50%), you multiply your capital gain for the year by this rate to determine your taxable capital gain. Similarly, you multiply your capital loss for the year by 1/2 to determine your allowable capital loss.

The inclusion rate has changed over the years. Click here for the inclusion rates in different years.

What is ordinary income, capital gains, and dividends?

Tax on interest, dividends, and capital gains 

Additional information