TFSA: Your 2026 Tax Shield

Description

Learn how the 2026 Capital Gains tax changes affect you. This session explores strategies to use your TFSA for tax efficiency regarding estates, corporations, and personal investments.

Additional Information

This program is conducted through Zoom.  Register to receive a reminder, the evaluation and any resource materials.

Click the link to join:  

Effective January 1, 2026, the federal Capital Gains Inclusion Rate is scheduled to increase from 50% to 66.67% for capital gains exceeding $250,000 for individuals, and on all capital gains for corporations.

While these changes are complex, understanding their interaction with registered accounts is essential for financial planning. Join us for an education session on how the Tax-Free Savings Account (TFSA) functions as a tool for tax efficiency under these new guidelines.

Topics covered will include:

• The "Inclusion Rate" Explained: A factual breakdown of how the new 66.67% rate applies to individuals vs corporations, and what qualifies as a "capital gain."
• Estate Planning & The "Final Return": Understanding the concept of "deemed disposition" at death—how a lifetime of investment growth can trigger the new higher tax rate in a single year, and how TFSAs interact with estate taxes.
• Introduction to "Asset Location": Exploring the theory of placing high-growth assets (like equities) inside a TFSA while holding stable, interest-bearing assets in taxable accounts to minimize tax exposure.
• Corporate vs. Personal Accounts: A detailed look at why corporations do not receive the $250,000 threshold benefit, and the potential tax efficiency of shifting investment focus to personal registered accounts.
• Case Studies: Side-by-side calculations showing the after-tax difference of a $10,000 investment gain realized in a TFSA, a Corporation, and a Non-Registered account starting in 2026.

Part of RPL's commitment to supporting financial literacy and economic development in Regina. If you have any questions about our Business, Personal Finance or Careers programs, please contact Tim at 306-777-6013 or txie@reginalibrary.ca