Non-affiliation statement, methodology & terms
1. Strict non-affiliation with the Government of Canada
CGI Navigator (accessible via canadagrowthincentive.ca and canadagrowthincentive.com) is an independent private-sector research guide and software tool published by CapShield Research.
This website is not affiliated with, endorsed by, sponsored by, authorized by, or operated by the Government of Canada, the Department of Finance Canada, the Canada Revenue Agency (CRA), or any federal or provincial crown agency. Official federal budget documents are published at canada.ca.
2. Descriptive statutory commentary
Our publication title is CGI Navigator by CapShield Research. References on this website to the "Canada Growth Incentive," "Lifetime Capital Gains Exemption," "Alternative Minimum Tax," or provisions of the Income Tax Act (Canada) are strictly nominative and descriptive references to public federal legislative proposals tabled on November 5, 2026.
3. Information only — not legal or tax advice
All commentary, eligibility checklists, calculators, and printable summaries are provided solely for general educational and illustrative purposes. Using this site does not create a solicitor-client, accountant-client, or advisory relationship. Because the Canada Growth Incentive is a Budget 2026 legislative proposal, final statutory rules remain subject to Department of Finance technical bills and parliamentary enactment. Always retain a licensed Canadian tax lawyer or Chartered Professional Accountant prior to issuing shares or restructuring a corporation.
4. 2026 calculator & AMT methodology
- Standard capital gains inclusion rate (2026): 50.0% across all provinces and territories.
- Marginal rates: 2026 combined federal and provincial/territorial top personal marginal rates (e.g., 53.53% ON, 53.50% BC, 48.00% AB, 53.31% QC).
- 2026 LCGE limit: $1,275,000 inflation-indexed threshold.
- Parallel AMT calculation: Models a 30% inclusion rate on CGI-sheltered gains (100% on unsheltered gains), less the 2026 basic federal AMT exemption of $181,440, at the 20.5% federal flat rate plus estimated provincial AMT factors.
5. Privacy & referral disclosure
Contact details submitted voluntarily through our briefing form are used solely to deliver requested checklists, legislative alerts, or—where explicitly requested—introductions to independent licensed Canadian legal or accounting practitioners. Where permitted by provincial law society and CPA rules, participating firms may pay platform or sponsorship fees, disclosed transparently prior to engagement.