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Evolution of Capital Gains Tax in Canada

This inclusion rate increased to 66.67% in 1988 and to 75% in 1990. This lasted about a decade and in February 2000, the rate was reduced down to two thirds, which lasted until October 2000, where it was dropped back to 50%, where it has remained to this day.

1988 Mulroney increased

1990 Mulroney increased

2000 Chretien reduced and reduced.

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