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 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 agency. Official federal budget papers are available at canada.ca.
2. Descriptive statutory commentary
Our commercial brand is CGI Navigator by CapShield Research. All references on this website to the "Canada Growth Incentive," "Lifetime Capital Gains Exemption," "Alternative Minimum Tax," or sections of the Income Tax Act (Canada) are nominative, descriptive references to public federal policy proposals tabled November 5, 2026.
3. Educational information only — not legal or tax advice
All tools, checklists, calculators, and articles are provided strictly for general informational and illustrative purposes and do not create a solicitor-client or accountant-client relationship. Final statutory rules remain subject to Department of Finance draft technical legislation and parliamentary enactment. Always retain a licensed Canadian tax lawyer or Chartered Professional Accountant prior to issuing shares or restructuring a company.
4. 2026 calculator & AMT methodology
- Standard capital gains inclusion rate (2026): 50.0% across all Canadian jurisdictions.
- 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 benchmark: $1,275,000 inflation-indexed limit.
- Parallel AMT calculation: Models a 30% inclusion rate on CGI-sheltered gains (100% on unsheltered gains), minus the 2026 basic federal AMT exemption of $181,440, at the 20.5% federal rate plus estimated provincial AMT factors.
5. Privacy & referral disclosure
Information submitted voluntarily through our intake form is used only to deliver requested checklists, legislative alerts, or—where explicitly requested—introductions to independent licensed Canadian legal or accounting practitioners. Participating firms may pay platform or sponsorship fees where permitted by applicable professional rules, disclosed transparently prior to engagement.