This calculator compares selling an investment before June 25, 2024 at the 50% inclusion rate to holding the investment until a future date and selling when the inclusion rate is 66.67%. It estimates your breakeven holding period when the aftertax value of your portfolio will be the same whether you sell before June 25 or maintain your portfolio and sell in the future, assuming all else remains the same.
Investment Details
Fair Market Value (maximum value $10M)
Adjusted cost base
(maximum value $10M)
Sell Now at 50% Inclusion Rate and Reinvest Proceeds
Hold and sell at a later date at 66.67% inclusion rate
Rate of return (maximum value %)
Where do you live?  Alberta 
Top marginal tax rate 
Fair Market Value (maximum value $10M)
A 
B 
Capital gain

A  B 
400,000

Taxable gain (50% of capital gain)

150,000

Tax at 53.53

C 
80,295

Amount to reinvest

A  C 
419,705

Amount to invest

500,000

Include lower inclusion rate in "sell at later date" option?


Assumptions
Note
You should consult with your tax advisor to assess how this new budget proposal might affect you, your trust, and your corporations. There are tax and nontax factors to consider so a comprehensive costbenefit analysis is advisable.
Disclaimer
All calculations use your province's top marginal tax rate in 2024. Returns are 100% deferred capital gains with no
interest or dividends component. The new inclusion rate rules have not yet been passed into law. This calculator
shows results for a maximum of 30 years.
Note
You should consult with your tax advisor to assess how this new budget proposal might affect you, your trust, and your corporations. There are tax and nontax factors to consider so a comprehensive costbenefit analysis is advisable.
Disclaimer