Understanding the 1994 capital gains tax election
https://www.moneysense.ca/columns/ask-a-planner/understanding-the-1994-capital-gains-tax-election/
The 1994 capital gains exemption, for up to $100,000, is applied generally to capital property like cottages, rental properties, stocks, mutual funds, and similar capital assets. This election was typically filed with a taxpayer’s 1994 tax return, due April 30, 1995. A late-filed election was permitted for up to two years … See more
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