In the case of individuals, capital gains are certainly quite volatile. If we look at the historical data since 2011, we see that the number of individuals who may have been affected fluctuates. That number was generally around 20,000 to 30,000 at the beginning of the decade. As we approached 2020, it was around the number indicated in the budget, which is 40,000. The year 2021 was particularly active in terms of capital gains: I believe nearly 80,000 people with capital gains would have been above the $250,000 threshold. The fact remains that the number fluctuates considerably from year to year, and we don't yet know whether it's the same people every year.
In the case of corporations, again, it fluctuates a great deal. I think the government had mentioned that about 300,000 corporations a year have capital gains. Not all of them are necessarily taxable, however. Although they did realize capital gains, they may have suffered losses or carried over previous losses to the current year.