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Capital gains of person, value

Capital gain refers to a profit or loss from the sale of investments or property. The capital gains reported on Line 127 of the personal income tax return represent only the taxable portion of capital gains, as defined by the income tax act. The figures reported in this table have been grossed up to reflect the actual amount of capital gains received by Canadians.

Person refers to an individual and is the unit of analysis for most social statistics programs.