MoneyPilot Canada
Taxes & investing

Canada capital gains in 2026: the proposed inclusion-rate increase was dropped

The federal government confirmed in Budget 2025 that it would not proceed with the previously proposed increase in the capital-gains inclusion rate. For planning, the one-half inclusion framework remains the relevant baseline for ordinary capital gains, subject to the specific tax rules that apply to you.

Updated August 20, 2026MoneyPilot CanadaEducational information

What changed

Earlier proposals contemplated a higher inclusion rate in certain situations. The Department of Finance's 2026 tax-expenditure report states that Budget 2025 confirmed the government would not proceed with those changes.

Why crypto investors should care

Selling cryptocurrency can create a gain or loss measured against adjusted cost base. But whether the activity is treated as capital or business income depends on the facts. Active trading, business-like conduct and other factors can change tax treatment.

Why our Bitcoin calculator uses editable tax assumptions

MoneyPilot does not hard-code an individualized crypto-tax result. You can enter an inclusion-rate and marginal-tax-rate assumption to explore a scenario, then verify the actual tax treatment with CRA guidance or a tax professional.

Put the numbers into context.
Run a Bitcoin gain/tax scenario →
Primary sources

Department of Finance — 2026 Federal Tax Expenditures

CRA — Capital gains guidance

MoneyPilot review date: August 20, 2026