Subsection 110.63(2)
Articles
Julien Théberge, "Benefiting from the Annual Increase in the CEI Limit by Using a Capital Gain Reserve", Canadian Tax Focus, Vol. 15, No, 1, February 2025, p. 2
Overview of CEI (p. 2)
- The Canadian entrepreneurs’ incentive (CEI) in draft s.110.63 reduces to 1/3 the inclusion rate for capital gains...