Do I have to split capital gains between period 1 and period 2?

[TurboTaxAniqua]

Not for the year 2024. As the capital gains rate change is now proposed to be effective January 1, 2026, corporations can continue to use existing forms and tax software to file using the one-half inclusion rate until further notice. Check this article from CRA: Update on the Canada Revenue Agency's administration of the proposed capital gains taxation Canada.ca

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