加拿大2024年聯邦預算將一年資本利得超過25萬加元的信託、個人和公司的資本利得納入率從50%提高到66%。該措施將於 2024 年 6 月 25 日生效。這些變化似乎並未對加拿大控制的私人公司提供 25 萬加元的豁免，但在 剩下的2024 年和 2025 年，其終生資本利得豁免限額將增加 25%，達到 125 萬加元。主要住宅將繼續免徵資本利得稅。預算也擴大了稅務機關的審訊權力，要求個人以口頭宣誓、證明或以宣誓或證明為基礎的書面形式的方式來提供問題、資訊和文件的答案。

CANADA: Capital gains exemption reduced for gains over CAD250,000

Canada's 2024 federal Budget raises the inclusion rate for capital gains from 50 to 66 per cent for trusts, individuals and corporations with more than CAD250,000 in capital gains in a year. The measure will take effect from 25 June 2024. The changes do not appear to provide a CAD250,000 exemption for Canadian-controlled private corporations, but the lifetime capital gains exemption limit will be increased by 25 per cent to CAD1.25 million for the remainder of 2024 and 2025. Principal residences will continue to be exempt from capital gains. The budget also expands the tax authorities' interrogation powers to require a person to provide answers to questions, information and documents either orally under oath or affirmation, or by affidavit.

Sources:
Canada Ministry of Finance
Davies Ward Phillips & Vineberg
Osler
Aird Berlis
Thorsteinssons