Do I Have to Pay 66.67% Capital Gains Tax If I Sell My Canadian Business in 2026?
No. The proposed 66.67% capital gains inclusion rate was officially cancelled on March 21, 2025. For 2026, the rate remains 50%. Combined with the $1,275,000 LCGE on QSBC shares, most Alberta CCPC owners pay an effective rate far below what the 2024 headlines implied.
