The best replacement for capital gain is ordinary income.


The best alternatives to capital gain are rated as following:
★★★★★  ordinary income
★★★★  income
★★★★  dividend
★★★  ordinary gain
★★★  capital loss
★★  income tax
★  realized gain
★  business income
★  long term
★  cash flow
★  short term capital gain
★  dividend income
★  capital gain distribution
  long term capital gain
  1231 gain
  ordinary
  business income cra
  revenue gain
  capital appreciation
  non capital gain

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Speaking about capital gain, one probably shouldn't forget about ordinary loss.

Other search terms related to capital gain and their ratings are:

★★★★★ ordinary loss
★★ long term capital loss
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capital gain
ordinary income
income