New RRSP and TFSA contribution room took effect January 1. The capital gains inclusion rate is now law at two-thirds on gains above $250,000. LCGE increased to $1.25 million. With cumulative TFSA room at $109,000 for eligible Canadians and RRSP room at $33,810, the mid-year window for registered account optimization is open 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.