TERMIUM Plus®

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GAIN CAPITAL IMPOSABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Taxation
DEF

The portion of capital gain that has to be reported as income on [the] return.

CONT

Capital gains tax thereon is - 40% of taxable capital gain ...

OBS

Source: Income Tax Act, subsection 38.

French

Domaine(s)
  • Fiscalité
DEF

Partie du gain en capital qui doit être incluse comme revenu dans [la] déclaration.

CONT

Impôt sur le gain en capital : 40 % du gain en capital imposable [...]

OBS

Source : Loi de l'impôt sur le revenu, article 38.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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