Time to post some data on capital gains. Inspired by Vaillancourt, Kerkhof & Godbout (2018) classic.austlii.edu.au/au/journals/eJ…, i went back through federal budget documents to pinpoint when changes have been made to the inclusion rate AND the general exemption.
1
11
33
7K
13
I'm only including general exemptions for individuals, not the current LTCGE restricted by asset class (similar to the new inclusion level applying ONLY to gains over $250K for individuals). I think there are 8 different policy regimes from 1972 to April 16, 2024.