For individuals, capital gains up to $250,000 will be subject to the
current inclusion rate of 50 per cent, but capital gains in excess of
$250,000 will be subject an inclusion rate of 66.7 per cent, or two-thirds.
For corporations and trusts, all capital gains will be subject to the new
inclusion rates of two-thirds.
Capital gains changes will affect investors with identical assets
differently. Here's why
The Globe and Mail