Tax reference
Capital Gains Tax Assumptions
Capital gains inclusion-rate assumptions used by OpenBook Planning capital gains and taxable-investment calculators.
Tax year: 2026
Tax reference
Annual source check
Current data snapshot
Capital gains inclusion assumption
Default inclusion rateSource data
Tax yearSource data
Plain-language context
What this reference means
A capital gain is not usually included in taxable income dollar-for-dollar. The inclusion rate determines how much of the capital gain becomes a taxable capital gain.
For losses, the same assumption can be used to describe the allowable capital loss before applying the separate rules for how capital losses may be used.
Reference table
Inclusion-rate data used by calculators
| Tax year | Item | Value | Source status |
|---|---|---|---|
| Source data | Source data | Source data | Source data |
Notes and assumptions
Capital gains values are maintained with the source values for this reference.
Sources
These links document the official sources used for this reference.
- Source links are maintained with this reference.