<Tr> <Td> </Td> <Td> This section does not cite any sources . Please help improve this section by adding citations to reliable sources . Unsourced material may be challenged and removed . (May 2014) (Learn how and when to remove this template message) </Td> </Tr> <P> The Corporate tax rate is 10% . The personal tax rate is flat at 10% . There is no capital gains tax on equity instruments traded on the BSE . </P> <P> Currently, only 50% of realized capital gains are taxable in Canada at an individual's tax rate . Some exceptions apply, such as selling one's primary residence which may be exempt from taxation . Capital gains made by investments in a Tax - Free Savings Account (TFSA) are not taxed . </P> <P> For example, if your capital gains (profit) is $100, you are taxed on $50 at your marginal tax rate . That is, if you were in the top tax bracket and your profit was $100, you would be taxed on $50 at approximately 43%, in Ontario . A formula for this example using the top tax bracket would be as follows: </P>

What is the tax on capital gains in canada