<P> In this example your capital gains tax on $100 is $21.50, leaving you with $78.50 . </P> <P> As of the 2013 budget, interest can no longer be claimed a capital gain . The formula is the same for capital losses and these can be carried forward indefinitely to offset future years' capital gains; capital losses not used in the current year can also be carried back to the previous three tax years to offset capital gains tax paid in those years . </P> <P> For corporations as for individuals, 50% of realized capital gains are taxable . The net taxable capital gains (which can be calculated as 50% of total capital gains minus 50% of total capital losses) are subject to income tax at normal corporate tax rates . If more than 50% of a small business's income is derived from specified investment business activities (which include income from capital gains) they are not permitted to claim the small business deduction . </P> <P> Capital gains earned on income in a Registered Retirement Savings Plan are not taxed at the time the gain is realized (i.e. when the holder sells a stock that has appreciated inside of their RRSP) but they are taxed when the funds are withdrawn from the registered plan (usually after converting to a registered income fund .) These gains are then taxed at the individual's full marginal rate . </P>

How much are you taxed on capital gains in canada
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