6- Investment income comparison | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Sections
6- Investment income comparison

Section 07 - Investments

A number of factors have to be considered when acquiring an investment, in particular the inherent risk as well as the individual’s risk tolerance. The after-tax rate of return is still often a determining factor in this regard. The following table presents a comparison of pre-tax returns on various investment categories. These calculations are based on the maximum marginal tax rate. Thus, in Quebec, an eligible dividend of 3.12% before taxes is equal to a 4% interest return before taxes, for a net tax return of about 1.9% in both cases.

2025	Pre-tax interest rate of (%)	Provides the same after-tax return as
		Capital gain	Eligible dividend	Other dividend
		at a pre-tax rate of: (%)
Quebec	4	2.55	3.12	3.64
	5	3.18	3.90	4.55
	6	3.82	4.68	5.46
	7	4.46	5.46	6.37
Ontario	4	2.54	3.06	3.56
	5	3.17	3.83	4.45
	6	3.81	4.60	5.34
	7	4.44	5.36	6.22
New Brunswick	4	2.58	2.81	3.57
	5	3.22	3.51	4.47
	6	3.86	4.22	5.36
	7	4.51	4.92	6.25

Recents changes - Investments
See Recents changes - Investments
1- Nature of transactions
See 1- Nature of transactions
2- Capital gain or loss
See 2- Capital gain or loss
3- Capital gains deduction
See 3- Capital gains deduction
4- Interest income
See 4- Interest income
5- Dividend income
See 5- Dividend income
6- Investment income comparison
See 6- Investment income comparison
7- Foreign investments
See 7- Foreign investments
8- Leasing
See 8- Leasing
9- Interest and financial expenses
See 9- Interest and financial expenses
10- Investment programs
See 10- Investment programs
11- Tax-free savings account
See 11- Tax-free savings account
12- Alternative minimum tax
See 12- Alternative minimum tax
13- Holding compagnies
See 13- Holding compagnies

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