I totally agree with that observation. Lots of opinions with very little facts.  Even the example earlier of a $300K gain was said to attract an extra $13K in taxes.  That isn't even close to accurate.  There is no change on the first $250K.  Only $50K would get the 66% inclusion rate vs 50% inclusoin.  So your extra 16% of inclusion of the $50K is equal to an extra $8,000 of gains to be included as taxable at your marginal rate. Say a marginal rate of 50% and that equals only an extra $4K in taxes on the $300,000 in capital gains.