RE: Salman Partners comment - Mac Hey Mac,
I wish that was the way it worked, but unfortunately that is not the case. The capital gain is added to the rest of your income, thereby raising you into a much higher tax bracket, depending on the # of shares you have.
Using your example, if, in your ( non- TFSA or RRSP account) you have a capital gain of $100,000, then the 1/2 x 100,000 or $50,000 would be added to your current earned income. If your current income is say $30,000, the new gross income would be $80,000 which would move you into the top income tax bracket. Sorry to bring you the bad news.
Cheers,
Brit