Last Updated: May 2026

Capital Gains Tax Statistics 2026: Realized Gains, Tax Collected & Proposed Changes

This report delves into the key statistics surrounding capital gains tax in 2026, focusing on realized gains, overall tax collected, and the significant implications of recently proposed changes to inclusion rates. Understanding these figures is crucial for investors, policymakers, and taxpayers navigating the Canadian tax landscape.

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Table of Contents

  1. Proposed Inclusion Rate Changes
  2. Historical Inclusion Rates
  3. Total Capital Gains Reported
  4. Individuals Affected by Threshold Changes
  5. Capital Gains Tax Revenue
  6. Primary Sources of Capital Gains
  7. Tax-Protected Investments
  8. Corporate Capital Gains

Proposed Inclusion Rate Changes

2/3 (66.67%) capital gains inclusion rate for gains over $250,000 (Budget 2024). Source: Finance Canada, Budget 2024
40,000 Canadians file capital gains over $250,000 annually. Source: Statistics Canada
$19.4B corporate capital gains inclusion increase expected over 5 years. Source: PBO
0.13% of Canadians affected by the >$250K threshold change. Source: Finance Canada

Historical Inclusion Rates

1/2 (50%) previous inclusion rate since 2000. Source: Finance Canada
2/3 (66.67%) new inclusion rate for gains over $250,000. Source: Finance Canada, Budget 2024
$70-80B/year total capital gains reported by individuals. Source: Statistics Canada
$15B/year federal capital gains tax revenue. Source: Finance Canada

Total Capital Gains Reported

$70-80B/year total capital gains reported by individuals. Source: Statistics Canada
$28,000 average capital gain per return (2022). Source: Statistics Canada
40,000 Canadians file capital gains over $250,000 annually. Source: Statistics Canada
$15B/year federal capital gains tax revenue. Source: Finance Canada

Individuals Affected by Threshold Changes

0.13% of Canadians affected by the >$250K threshold change. Source: Finance Canada
40,000 Canadians file capital gains over $250,000 annually. Source: Statistics Canada
2/3 (66.67%) new inclusion rate for gains over $250,000. Source: Finance Canada, Budget 2024
$19.4B corporate capital gains inclusion increase expected over 5 years. Source: PBO

Capital Gains Tax Revenue

$15B/year federal capital gains tax revenue. Source: Finance Canada
$70-80B/year total capital gains reported by individuals. Source: Statistics Canada
$28,000 average capital gain per return (2022). Source: Statistics Canada
$19.4B corporate capital gains inclusion increase expected over 5 years. Source: PBO

Primary Sources of Capital Gains

Real estate is the largest source of capital gains for Canadian individuals. Source: Statistics Canada
TSFA and RRSP shield billions in gains annually from tax. Source: Finance Canada
Stocks & Mutual Funds significant source of capital gains. Source: Statistics Canada
Private company shares another substantial source of gains. Source: Finance Canada

Tax-Protected Investments

TSFA and RRSP shield billions in gains annually from tax. Source: Finance Canada
$15B/year federal capital gains tax revenue. Source: Finance Canada
$70-80B/year total capital gains reported by individuals. Source: Statistics Canada
2/3 (66.67%) new inclusion rate for gains over $250,000. Source: Finance Canada, Budget 2024

Corporate Capital Gains

$19.4B corporate capital gains inclusion increase expected over 5 years. Source: PBO
2/3 (66.67%) new inclusion rate for corporate gains. Source: Finance Canada, Budget 2024
$15B/year federal capital gains tax revenue. Source: Finance Canada
0.13% of Canadians affected by the >$250K individual threshold change. Source: Finance Canada

Frequently Asked Questions

What is the proposed capital gains inclusion rate for 2026?

As outlined in Budget 2024, the proposed capital gains inclusion rate will be 2/3 (66.67%) for gains exceeding $250,000, a significant change from the previous 1/2 rate.

How many Canadians are impacted by the new capital gains threshold?

Only a small fraction of Canadians, approximately 0.13%, are directly affected by the change in the capital gains threshold exceeding $250,000, according to Finance Canada.

What is the total amount of capital gains reported by individuals annually?

Canadians report between $70 billion to $80 billion in total capital gains annually, as per Statistics Canada data, highlighting the substantial economic activity generating these gains.

What is the primary source of capital gains for Canadian individuals?

Real estate remains the largest source of capital gains for Canadian individuals, due to factors such as property value appreciation and investment in various housing markets.

How much additional revenue is expected from corporate capital gains changes?

The increase in the corporate capital gains inclusion rate is expected to generate an additional $19.4 billion over five years, according to the Parliamentary Budget Officer (PBO) projections.

📎 How to cite this page Capital Tax Brief. (2026). Capital Gains Tax Statistics 2026: Realized Gains, Tax Collected & Proposed Changes. https://capitaltaxbrief.com/stats/capital-gains-tax-statistics-2026.html