TERMIUM Plus®

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GAINS CAPITAL ADMISSIBLES [1 record]

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Record 1 1994-10-27

English

Subject field(s)
  • Investment
  • Taxation
CONT

Capital gains which accrue after budget night will no longer be eligible for the $100,000 capital gains exemption. However, qualifying capital gains that have accrued up to budget night will remain eligible for the exemption, provided an appropriate election is filed with the individual's 1994 tax return.

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
CONT

Les gains en capital accumulés après la date du budget ne donneront plus droit à l'exonération de gains en capital de $100,000. Cependant, les gains en capital admissibles courus jusqu'à la date du budget continueront de donner droit à l'exonération, à condition que le contribuable produise un choix en ce sens avec sa déclaration de revenu de 1994.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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