Capital Gains Taxation and the Capital Gains Exemption 2025

This webinar explains the taxation of capital gains earned by individuals, corporations, partnerships, and trusts. Strategies for saving tax with the capital gains exemption are also discussed. Numerous examples are provided to clarify these essential tax topics.

This comprehensive webinar on the taxation of capital gains includes:

• Saving income tax with the capital gains reserve, TFSAs, RRSPs, and the First Home Savings Account (FHSA).
• Saving tax with the principal residence exemption and the capital gains exemption.
• Planning to ensure your shares qualify as small business corporation (QSBC) shares.
• Important definitions such as capital property, disposition, adventure or concern in the nature of trade, personal use property, and property flipper.
• The taxation of foreign currency transactions, non-monetary transactions, gifts, and dispositions by non-residents (section 116 certificates).
• The tax on split income (TOSI) and the taxation of capital gains earned by CCPCs, partnerships, and trusts.