How Canada taxes capital gains through the one-half inclusion rate, why the marginal rate matters, and the principal residence exemption.
Primary source: Canadian income tax rates for individuals (Canada Revenue Agency).
This explainer sets out canada capital gains tax as published by the Canada Revenue Agency, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Canada Revenue Agency publication that carries it.
The rules described here apply to Canada. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.