加拿大新任總理宣布，政府將取消在 2026 年 1 月 1 日將資本利得/股票選擇權納入率從 50% 提高到 66.67% 的計畫。
2024 年預算措施於 2024 年推出，針對個人年度綜合限額超過 25 萬加元的收益以及公司和大多數類型的信託實現的所有資本收益，將於 2024 年 6 月 25 日生效。該法案引起了相當大的反對，因此從未正式頒布。由於時任總理賈斯汀·特魯多於 2025 年 1 月辭職，該措施不得不推遲。
最初，該措施的生效日期被推遲至2026年1月。然而，繼任首相馬克·卡尼現已宣布，他不會繼續進行立法改革。這實際上意味著，在可預見的未來，資本利得和股票選擇權納入稅率將維持在原來的 50%。
加拿大政府在聲明中表示：「取消資本利得稅的上調將促進整個社區的投資，並激勵建築商、創新者和企業家在加拿大發展他們的業務。」它還確認，將把出售小企業股份以及農業和漁業財產的終身資本利得免稅限額提高至 125 萬加元。
加拿大稅務局現在表示，任何多繳資本利得稅的企業或個人都將被重新評估，以解決這個問題。該機構先前曾計劃遵循長期存在的先例，在該法案成為法律之前就實施這項變革。貝克麥堅時律師事務所表示，那些已經針對股票選擇權前瞻性調整稅收預扣和報告做法的公司應該重新調整做法。
Canada abandons increase in capital gains exclusion rate
Canada's new Prime Minister has announced the government is scrapping plans to raise the capital gains/stock option inclusion rate from 50 to 66.67 per cent on 1 January 2026.
The Budget 2024 measure was introduced in 2024, with the effective date set at 25 June 2024 for gains exceeding a combined annual limit of CAD250,000 for individuals, as well as on all capital gains realised by corporations and most types of trusts. It attracted considerable opposition and was never formally enacted. The measure had to be postponed when then-Prime Minister Justin Trudeau resigned in January 2025.
At first, the measure's commencement date was deferred to January 2026. However, the successor as prime minister, Mark Carney, has now announced that he would not pursue the legislative change. This effectively means that the capital gains and stock option inclusion rate will remain at its original 50 per cent rate for the foreseeable future.
'Cancelling the hike in capital gains tax will catalyse investment across our communities and incentivise builders, innovators and entrepreneurs to grow their businesses in Canada', said the government in a statement. It also confirmed it will keep the increase in the lifetime capital gains exemption limit to CAD1.25 million on sale of small business shares and farming and fishing property.
The Canada Revenue Agency now says any businesses or individuals who overpaid capital gains taxes will be reassessed to address the issue. It had previously planned to follow a long-standing precedent and administer the change even before it was law. Companies that have already adjusted their tax withholding and reporting practices on a forward-looking basis for stock options should re-adjust their practices, says law firm Baker McKenzie.
Sources:
Baker McKenzie
Stephenson Harwood
STEP International News 3 February 2025: Canada drops retrospective CGT increase