Par exemple, un contribuable qui a un gain non réalisé de 100 $ ou de 100 000 $, ou peu importe le montant, devrait payer un impôt d'environ 40 p. 100, en Ontario, à l'heure actuelle, s'il vendait ses titres.
For example, a taxpayer with an unrealized gain of $100 or $100,000 or whatever, would trigger a tax of approximately 40 per cent in Ontario at this time if he or she sold the underlying security, which means in order to justify the economic decision, you have to pay the tax and reinvest $60 and get back to your $100 in order to be in the same position.