Samuel, a software developer aged 45, has been investing in various assets over the years while living in Melbourne. After deciding to relocate to Canada for a new job opportunity, he plans to sell most of his assets. He sold these assets over a 6-month period leading up to July 2024. Samuel needs help understanding the capital gains tax implications for his 2023-24 income tax return, as he's concerned about how much tax he might owe on his gains and how to handle his losses. Samuel provides you with the following details of his asset sales: Sale of Stamp Collection Samuel had a stamp collection which he started as a teenager. He purchased the collection over the years for a total of $20,000. He sold the entire collection in June 2024 for $12,000. Sale of a Luxury Watch Samuel bought a luxury watch in 2018 for personal use for $15,000. He sold the watch in October 2023 for $10,000. Sale of Tech Company Shares He invested $100,000 in shares of a tech start-up in January 2024. Samuel sold these shares in June 2024 for $150,000. Additionally, he sold shares of another company that he purchased in March 2020 for $40,000