If the capital gains inclusion rate is increased to 80%, an increase from 50%, how will that affect the average Canadian's incentive to invest in Canadian companies?  How will the proposed change to the inclusion rate affect the average Canadian's retirement planning and income from capital gains?  The author of the article doesn't make note of those questions; he only sees it as a matter of how much is the government giving up in revenue.  He doesn't talk about how it will affect the average Canadian's personal financial assets.