STUDY: Reforming Capital Gains 'Rollover' Rules Would Have Positive Impact on Financing for Entrepreneurs - Fraser Institute - Canadian Energy News, Top Headlines, Commentaries, Features & Events

Capital gains taxes are normally levied at a lower rate than income taxes to give investors and entrepreneurs incentives to undertake risky actions that could generate higher incomes and raise overall economic growth.
Many economies around the world, including Australia and the United States, allow rollover exemptions for capital gains taxes.
A capital gains tax rollover enables an entrepreneur or investor to defer capital gains taxes by reinvesting the proceeds from the sale of one asset into a new similar asset within a specific period of time. The entrepreneur benefits by paying tax at a later date, enabling additional entrepreneurial activities and savings.
A capital gains tax rollover would have a material positive impact on entrepreneurial finance in Canada for angel investors, equity crowdfunders, and venture capital and private equity funds.

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STUDY: Reforming Capital Gains ‘Rollover’ Rules Would Have Positive Impact on Financing for Entrepreneurs – Fraser Institute