49k in ibkr tax free forever?

Im trying to wrap my head around FIF tax. I am planing on opening up an investnow account and buy smart shares new technology ETF. Am i correct to think that i won’t be taxed on my IBKR portfolio the total money i deposited in the account is 45k so far, if i add another 4k I’ll just be under the threshold at 49k. Then i can let that sit for the next 10-15 years tax free even if the value increases to say 300k.

Then my remaining investment deposits from here on will be into investnows smart shares new technology fund which i believe ill be subjected to 28% FIF but its done automatically via the smart shares?