Canada

TL;DW

If it's your primary residence, zero.

If it's a revenue generating secondary property, an extra 20k for every 400k of gains.

I love that the "wealth manager" they interviewed is making such a big deal about how it will affect people who would never have need of his services because they'll never have wealth, let alone enough to need management. Playing up the "imagine being taxed because your mom died!" angle.