Capital gains tax will bring in less than previously expected: Budget officer

The Parliamentary Budget Officer has revealed that the changes to the taxation of capital gains in Canada will generate significantly less revenue than Ottawa had projected when it tabled the 2024 federal budget.

The PBO tabled a probe of the Liberals’ scheme to hike the inclusion rate on capital gains taxes.

Over the next five years, it is expected that the government will yield an extra $17.4 billion in tax revenue due to the changes, which is below the $19.4 billion in revenue the Liberals had predicted in the budget in April.

The changes, which took effect on June 25, increased the inclusion rate on capital gains to two-thirds, up from one-half, for individuals earning more than $250,000 annually, as well as for all gains realized by corporations and trusts.

The changes to the so-called capital gains advantage were criticized by economists and business leaders who said that the changes would discourage business investment.

In response to the criticism, Finance Minister Chrystia Freeland called the changes "really fair," adding that the government was simply requesting that the wealthiest Canadians pay more to fund investments in housing and other areas.

The capital gains issue became more contentious when the Liberals excluded the measure from the budget legislation, requiring a separate vote in the House of Commons.

The Conservatives opposed the measure, criticizing the Liberal approach to taxation and spending. However, it naturally passed with the support of the NDP.

Within 10 weeks between the announcement of the changes and the new rate coming into effect, the PBO said it included projections for those who would take advantage of old rates. Corporations in particular were expected to rush to dispose of assets because their proceeds would all fall under the higher inclusion rate after June 25.

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