Annual Income Estimates for Census Families and Individuals (T1 Family File)
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.
The data for this variable are reported using the following measurements:
- Canadian dollar at current prices