Note: The writer is not a CPA or tax commercial. This article is for general information purposes, and needs to not be construed as tax points. Readers are strongly motivated to consult their tax professional regarding their personal tax situation. 
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Canadian investors are prone to tax on 50% of capital gains received from investment and allowed to deduct 50% of capital losses. In U.S. the tax rate on eligible dividends and long term capital gains is 0% for people in the 10% and 15% income tax brackets in 2008, 2009, and transfer pricing the new year. Other will pay will be taxed at the taxpayer’s ordinary income tax rate. Its generally 20%. Monitor modifications to tax guideline.
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