The Canadian Entrepreneurs' Incentive reached $800,000 in 2026. Combined with the indexed LCGE of $1,275,000, eligible business owners can shelter up to $2,075,000 in capital gains from a qualifying sale. Most are not planning around it.

The CRA confirmed Tuesday that the prescribed rate stays at 3% through September 30. For clients with higher-income spouses or family trusts, the income-splitting opportunity has been available for over a year. The question is how many of them have not yet acted.

A ceasefire framework that could reopen the strait within 60 days changes the math for clients sitting on war-premium gains in energy and gold. The planning window is narrower than it looks.

WTI's 5% drop on Iran peace deal news creates a specific and immediate planning conversation for clients holding appreciated Canadian energy positions outside registered accounts. The tax math is real. The account location decision matters more than whether to hold or sell.

Canadian energy names have surged 40% or more since March. Clients sitting on those gains outside registered accounts face a decision with real tax consequences. The planning window is open now, and most advisors haven't started the conversation.

Oil above $100 has pushed many Canadian energy and commodity positions into significant unrealized gains. With the Bank of Canada on hold and the inclusion rate debate unresolved, the planning question for advisors is whether clients should be acting on those gains now.

Canada's capital gains inclusion rate is 66.67% for corporate accounts and for individual gains above $250,000, effective January 1, 2026. With markets elevated and a volatile summer ahead, the review conversation is overdue.

Oil's surge since late February has generated significant unrealized capital gains in non-registered accounts. With the 50% inclusion rate confirmed for 2026 and a Hormuz resolution potentially on the horizon, the window for managing those gains is narrowing.