Short Term Capital Gains Tax Rate 2024 Canada. For 2023, if you disposed of qsbcs, you may be eligible for the $971,190 lcge. Individuals with more than $250,000 in capital gains per year.

For individuals, the first $250,000 of capital gains during each tax year continue to enjoy the 50% inclusion rate. On june 10, 2024, the ministry of finance announced amendments to the income tax act to increase the capital gains inclusion rate effective june 25, 2024.