T2091(Page 1) - 在线填写并自动计算/完成CRA税务表格

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Designation of a Property as a Principal Residence

by an Individual (Other than a Personal Trust)

Tax year

2022

Use this form to designate a property as a principal residence. You must also complete the "Principal residence designation"
section of Schedule 3 for the year you are in one of the following situations:

•

you disposed of, or were considered to have disposed of, your principal residence, or any part of it

•

you granted someone an option to buy your principal residence, or any part of it

Note

If you were not a resident of Canada for the entire time you owned the designated property, call 1-800-959-8281.
The period of non-residence may reduce or eliminate the availability of the principal residence exemption.

For more information about designating a principal residence and what qualifies as a principal residence, see
Income Tax Folio S1-F3-C2, Principal Residence, or the "Principal residence" chapter in Guide T4037, Capital Gains.

You can only designate one property as your principal residence for any specific year. However, where you sell a principal
residence and buy another (or move to another property that you own) in the same year, the "plus one" rule in calculating the
principal residence exemption amount will allow you to claim the principal residence exemption for both properties for that year
even though you can only designate one property as your principal residence.

For dispositions that occurred after October 2, 2016, if you were a non-resident throughout the taxation year in which the
property was purchased or acquired, the "plus 1" rule does not apply.

If you ticked box 1 at line 17900 of Schedule 3, you only need to complete the first page of this form. You do not need to report
any gain amount on Schedule 3 for this property.

If you are filing electronically, keep this form in case we ask to see it later. If you are filing a paper return, you must complete,
sign, and attach this form to your return.

Description of property

Provide the information requested below for the property you disposed of in the tax year. Complete a separate form for each
property you sold.

Address

Year of acquisition

Proceeds of disposition

Street number, street name, and unit number if applicable

Prov./Terr

Postal code

City

Country

9955

9954

Designation

, hereby designate the property described above to have been my principal residence

(print your name)

for the following number of tax years ending after the acquisition date:

After 1981

After 1971 and before 1982

Total number of years designated (line 1 plus line 2)

9956

For those years after 1981, I also confirm that neither I, nor my spouse or common-law partner (who was not separated and
living apart from me throughout the year under a judicial separation or written separation agreement), nor any of my children
(who were under 18 and unmarried or not in a common-law partnership throughout the year) designated any other property as
a principal residence. For any tax year after 1981 for which I am designating the property and throughout which I was under 18
and unmarried or not in a common-law partnership, I also confirm that neither my mother, father, nor any of my brothers and
sisters (who were under 18 and unmarried or not in a common-law partnership throughout the year) designated any other
property as a principal residence.

For those years before 1982, I confirm that I have not designated any other property as my principal residence.

Note

If the property was designated as a principal residence for the purpose of filing Form T664 or T664(Seniors), you have to
include those previously designated tax years as part of this principal residence designation.

Signature

Social insurance number

Date

T2091 (IND) E (22)

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