WealthLyraCanadian financial planning tools
🇨🇦 2026 investment-tax model

Capital gains, dividends & sales — the Canadian tax layer.

Model the incremental tax on non-registered investments, real estate and business shares. The 2026 model uses the enacted flat 50% capital-gains inclusion rate — no $250,000 tier — and applies your province’s brackets and dividend credit.

Bracket-only estimate: this model does not calculate basic credits, surtaxes, health premiums, AMT, benefits or a full return.

Capital gain or loss

Net gain = proceeds − ACB − selling outlays.

Selling commissions and legal fees reduce the gain. Include purchase commissions, reinvested distributions and capital improvements in ACB.

Enter a negative figure to net a loss in another non-registered holding against this gain.

Use purchase-lot ACB

Identical property uses a pooled, weighted-average ACB — not FIFO, LIFO or specific lots.

SharesTotal purchase cost

Choose purchase history here, or turn it off to enter a total cost above. Only the active cost method is used.

Confirm these conditions only when they apply to this sale.

Enter your remaining lifetime amount after prior claims; eligibility and cumulative-net-investment-loss adjustments require professional confirmation.

Your taxable capital gain

Added to income

$0

Bracket-only added tax

$0

Calculation trail

Net gain / (loss), including other holdings$0
LCGE shelter used$0
Taxable capital gain$0
Watch the classification. If activity resembles trading or a business — for example high frequency or speculative intent — CRA may treat profit as fully taxable business income, rather than a capital gain. A superficial loss is generally denied and added to the replacement shares’ ACB. Unused allowable capital losses can generally carry back 3 years or forward indefinitely.

Investment tax FAQs

How much of a capital gain is taxable?

For this 2026 model, 50% of a net capital gain is included in taxable income. The other 50% is not taxed. The calculator stacks the taxable half above your other income to show the added tax.

Can I use a capital loss against another gain?

Yes. An allowable capital loss can offset taxable capital gains in the same year. If losses exceed gains, a net capital loss can generally carry back 3 years or forward indefinitely.

Why is a Canadian dividend grossed up?

Eligible and non-eligible dividends are grossed up for income reporting, then federal and provincial dividend tax credits reduce the resulting tax. Foreign dividends do not receive this treatment.

What is a superficial loss?

A loss may be denied when you or an affiliated person acquires identical property during the 30-day window around a sale and owns it at the end of that window. The denied amount is generally added to replacement-property ACB.

Does this confirm LCGE or principal-residence eligibility?

No. The LCGE, QSBC/farm/fishing tests and principal-residence designation have detailed factual requirements. Use this as an estimate, then confirm the filing position with a qualified accountant.

Why can property tax be different from the capital-gain result?

A rental or investment property can have CCA recapture, which is generally fully taxable as ordinary income. A terminal loss, if available, is shown separately because it can be deductible from ordinary income.

Rules, sources and scope

2026 rules · tax year 2026 · next review Q4 2026 · reviewer: WealthLyra editorial review. This is a bracket-only incremental-tax estimate, not a return or a substitute for CRA forms T657, T936, Schedule 3, or provincial worksheets.

How to use this investment tax calculator

Enter your province, other taxable income and the details of the investment or sale. Choose capital gains, dividends, property or business shares. The estimate shows the added bracket tax and calculation trail; it does not calculate a complete tax return, AMT, benefits, surtaxes or all credits.

Amounts are in Canadian dollars. Read the calculation methods, sources and review status.