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Duff, David G. --- "Canada" [2017] ELECD 1067; in Littlewood, Michael; Elliffe, Craig (eds), "Capital Gains Taxation" (Edward Elgar Publishing, 2017) 141

Book Title: Capital Gains Taxation

Editor(s): Littlewood, Michael; Elliffe, Craig

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781784716011

Section: Chapter 5

Section Title: Canada

Author(s): Duff, David G.

Number of pages: 27

Abstract/Description:

This chapter examines the tax treatment of capital gains in Canada. It explains the history of the Canadian capital gains tax, its basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; Canada; tax system design