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Net capital gains or losses

Part A - Short definition:

Net capital gains or losses received from the sale of capital property, including mutual funds.

Part B - Detailed definition:

Refers to the net gains (the proceeds of disposition minus adjusted cost base of the property as well as outlays and expenses incurred to sell that property) received during calendar year 2010 from the sale of capital property. Capital property includes mutual funds, depreciable property and any property which, if sold, would result in a capital gain or loss, for example, cottages, buildings, and securities.

Included with adjusted cost base are any expenses incurred to acquire the property and capital expenditures made toward property improvements with the exception of those that are current, such as ongoing repair or maintenance costs.

Non-taxable capital gains or losses on the sale of a principal residence are excluded.

Reported in:


Reported for:

Population aged 15 years and over in private households

Question number(s):

Direct variable: Questions 54 and 55 (j)


Positive or negative dollar value or nil


Introduced in 2011, this variable was previously mentioned in the census as an exclusion to investment income. It is not considered in the regular concept of total income as disseminated in standard products. It is instead included in an alternate variable Total income plus net capital gains or losses.

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