Investment and Capital Gains Tax in Canada
Capital gains, dividends, interest, crypto and equity compensation.
Investment income is not taxed one way in Canada. Interest is fully taxable, eligible Canadian dividends get the dividend tax credit, and only part of a capital gain is included in income. That difference is why where you hold an investment, and when you sell it, can matter as much as what you buy.
The guides in this hub walk through capital gains and how to calculate them, tax-efficient investing in taxable accounts, crypto (capital versus business income), and RSUs and stock options from an employer. Each rule is tied to the CRA page for the tax year named, with worked numbers so you can check your own situation.
Reporting a sale on the return is covered in the CRA forms hub; account choice and asset location are covered in the Investing hub.
What this hub helps you decide:
- How is a capital gain calculated and reported?
- Which investments belong in a taxable account?
- How are my RSUs or stock options taxed?
- Is my crypto activity capital or business income?
Updated November 2026 · 4 guides by Andrew
Start here
- Capital Gains Tax in Canada (2026): 50% Inclusion, Calculation, and Planning
- Tax-Efficient Investing for Canadians — A Beginner's Guide
- RSUs and Employee Stock Options: Canadian Tax, Withholding, and Concentration
- Crypto Taxes in Canada: Capital vs Business Income
New to taxes? Read the overview first: How Canadian Taxes Actually Work — A Plain-English Guide.
All Investment & Capital Gains Tax guides
Capital Gains Tax in Canada (2026): 50% Inclusion, Calculation, and Planning
In 2026, 50% of a capital gain is added to income and taxed at your marginal rate. The lifetime capital gains exemption is $1,275,000.
Crypto Taxes in Canada: Capital vs Business Income
The CRA taxes a crypto disposition as business income or as a capital gain. Capital treatment includes half the gain. Business treatment includes the full profit. Paying with crypto is a barter.
RSUs and Employee Stock Options: Canadian Tax, Withholding, and Concentration
RSUs are usually employment income at vesting. Options can be different. Withholding often misses the bill, and the shares are the same bet as your job.
Tax-Efficient Investing for Canadians — A Beginner's Guide
How interest, eligible dividends, and capital gains are taxed in Canada, and how the account you use changes what you keep from the same investment.