Canadian Capital Gains Tax Calculator
Estimate the gain, taxable half, and approximate tax after adjusted cost base and selling costs.
Canada currently includes 50% of a capital gain in taxable income. The proposed increase to two-thirds was not implemented. This tool uses the enacted one-half rate and lets you enter a marginal tax rate for a planning estimate.
Canadian capital gain estimate
Uses the currently enacted 50% inclusion rate. Enter a marginal tax rate that reflects your own province and income scenario.
Adjusted cost base
$430,000
Net sale proceeds
$715,000
Capital gain
$285,000
Taxable capital gain at 50%
$142,500
Estimated tax on the gain
$61,859
Estimated gain after this tax: $223,141. This is not a tax return calculation.
How the estimate works
Net proceeds subtract selling costs from the sale price. Adjusted cost base starts with acquisition cost and may include qualifying capital additions.
Worked example
A simplified property example using a 43.41% marginal rate.
Sources and limits
The 50% inclusion-rate treatment is based on Finance Canada’s 2026 Report on Federal Tax Expenditures, which states that the government did not proceed with the proposed increase. CRA guidance explains capital gains reporting and adjusted cost base. Rules can change, and this page does not replace advice from a qualified tax professional.