請教加拿大人賣美國房產時captical gain tax 算法

>=10 years long term holding. Is the following the right steps of calcuation? 我想知道有inclusion rate這事嗎? 

1. Get Proceeds of disposition (simplied to selling price here)

2. Calculate the Adjusted Cost Base (simplied as original purchase price + all eligible expenses - depreciation claimed before)

3. Calculate the Captial Gain (Proceeds of disposition - ACB)

4. Apply the tax rate to get Taxable Capital Gain (Captial Gain * inclusion rate (usually 50%))

5. Determine the tax owned (Taxable Capital Gain * Marginal Tax Rate depending tax brackets)

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