Tax reference

Capital Gains Tax Assumptions

Capital gains inclusion-rate assumptions used by OpenBook Planning capital gains and taxable-investment calculators.

Tax year: 2026 Shared tax data Annual review cycle

Current data snapshot

Capital gains inclusion assumption

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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

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Notes and assumptions

Capital gains data is loaded from the shared OpenBook Planning tax data file.

Sources

These links are attached to the centralized capital gains data file.

  • Source links load from the centralized reference data file.