{
  "id": "v20-ca-capital-gains",
  "version": "20.16.0",
  "name": "Capital Gains Tax Scenario Calculator — Canada",
  "shortName": "Capital Gains Tax Scenario",
  "description": "Separate gain, taxable inclusion and tax rate. This explicit-rate scenario is not an automatic preferential-rate, stacking, indexation or recapture calculation. CAD planning view; stated limitations apply.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "capital-gains",
    "ca",
    "tax-authority"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-ca-capital-gains.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.",
  "urls": {
    "page": "/ca/capital-gains/",
    "definition": "/ca/capital-gains/definition.json",
    "schema": "/ca/capital-gains/schema.json",
    "llms": "/ca/capital-gains/llms.txt",
    "legacyDefinition": "/ca/capital-gains/definition.json"
  },
  "queryExample": "https://askcalculators.com/ca/capital-gains/?proceeds=50000&basis=30000&sellingCosts=1000&losses=0&allowance=0&inclusion=100&taxRate=0&rulesConfirmed=0",
  "queryParameters": {
    "proceeds": {
      "label": "Sale proceeds",
      "type": "money",
      "required": true,
      "default": 50000
    },
    "basis": {
      "label": "Adjusted acquisition basis",
      "type": "money",
      "required": true,
      "default": 30000
    },
    "sellingCosts": {
      "label": "Eligible selling expenses",
      "type": "money",
      "required": true,
      "default": 1000
    },
    "losses": {
      "label": "Eligible losses available",
      "type": "money",
      "required": true,
      "default": 0
    },
    "allowance": {
      "label": "Eligible annual exemption",
      "type": "money",
      "required": true,
      "default": 0
    },
    "inclusion": {
      "label": "Taxable inclusion percent",
      "type": "percent",
      "required": true,
      "default": 100
    },
    "taxRate": {
      "label": "Verified applicable rate for this gain",
      "type": "percent",
      "required": true,
      "default": 0
    },
    "rulesConfirmed": {
      "label": "Basis, losses, allowance, inclusion and rate verified",
      "type": "checkbox",
      "required": false,
      "default": false
    }
  },
  "inputs": [
    {
      "id": "proceeds",
      "label": "Sale proceeds",
      "type": "money",
      "defaultValue": 50000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "basis",
      "label": "Adjusted acquisition basis",
      "type": "money",
      "defaultValue": 30000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "sellingCosts",
      "label": "Eligible selling expenses",
      "type": "money",
      "defaultValue": 1000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "losses",
      "label": "Eligible losses available",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "allowance",
      "label": "Eligible annual exemption",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "CAD",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "inclusion",
      "label": "Taxable inclusion percent",
      "type": "percent",
      "defaultValue": 100,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "taxRate",
      "label": "Verified applicable rate for this gain",
      "type": "percent",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "rulesConfirmed",
      "label": "Basis, losses, allowance, inclusion and rate verified",
      "type": "checkbox",
      "defaultValue": false
    }
  ],
  "outputs": [
    {
      "id": "gain",
      "label": "Gain before losses/exemption",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "taxable",
      "label": "Taxable amount in entered scenario",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    },
    {
      "id": "tax",
      "label": "Modeled tax",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "CAD"
    },
    {
      "id": "afterTax",
      "label": "Proceeds less selling costs and modeled tax",
      "format": "currency",
      "digits": 2,
      "currency": "CAD"
    }
  ],
  "formula": {
    "expression": "Gain = proceeds − adjusted basis − selling expenses. Tax = max(0, gain − losses − exemption) × inclusion × entered rate.",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "metric",
        "proceeds": 50000,
        "basis": 30000,
        "sellingCosts": 1000,
        "losses": 0,
        "allowance": 0,
        "inclusion": 100,
        "taxRate": 0,
        "rulesConfirmed": false
      }
    }
  ],
  "sources": [
    {
      "label": "CA income authority",
      "url": "https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html"
    }
  ],
  "publicSlug": "capital-gains",
  "namespace": "ca",
  "countries": [
    "us",
    "ca",
    "uk",
    "ie"
  ]
}