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

Tax year

by an Individual (Other than a Personal Trust)

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.

For dispositions after 2022, if you owned a housing unit (including a rental property) or held a right to acquire a housing unit
located in Canada for less than 365 consecutive days before the disposition, the property is generally considered to be a
flipped property, unless it was already considered to be inventory of the taxpayer. The resulting gain on the disposition of a
flipped property is taxable as business income and not as a capital gain. Therefore, you cannot use the principal residence
exemption. There are exceptions to this rule when the disposition occurs due to, or in anticipation of, certain life events. For
more information on these new rules and relevant life event exceptions, see Guide T4037.

If you are filing electronically, keep this form in case the Canada Revenue Agency asks to see it later. If you are filing a paper
return, you must complete, sign, and attach this form to your return.

Definitions

For the purpose of this form, the acquisition date is the later of the following: December 31, 1971, or the date on which you
acquired or last reacquired the property. However, if you or your spouse or common-law partner filed Form T664 or T664(Seniors),
you or your spouse or common-law partner are not considered to have disposed of and immediately reacquired the property as a
result of that election.

The term spouse used throughout this form applies to a person to whom you are legally married. For 1993 to 2000, a spouse
included a common-law spouse. For 2001 and later years, the reference to spouse is replaced with spouse or common-law
partner as defined in the "Definitions" section in Guide T4037, Capital Gains.

Note

If you made an election to have your same-sex partner considered your common-law partner for 1998, 1999, or 2000, then,
for those years, your common-law partner also can not designate a different housing unit as their principal residence.

T2091 (IND) E (23)

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Protected B when completed

Completing this form

If you ticked box 1 at line 17900 of Schedule 3, you only need to complete "Section 1 – Description of property" below. You do
not need to report any gain amount on Schedule 3 for this property.

If you ticked either box 2 or 3 at line 17900 of Schedule 3, you must also complete "Section 2 – Calculation of capital gain."
This section starts on the next page and should be completed according to what is applicable to your situation.

If you disposed of, or were considered to have disposed of, a property for which you or your spouse or common-law partner
filed Form T664 or T664(Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994, use
this form to calculate the capital gain for the year if one of the following applies:

•

The property was your principal residence in 1994

•

You are designating the property in this form as your principal residence for any tax year

You may be entitled to a reduction as a result of the capital gains election. To calculate this reduction, use Form T2091(IND)-WS,
Principal Residence Worksheet. To get this form, go to canada.ca/cra-forms-publications or call 1-800-959-8281.

Section 1 – 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 (Year Month Day)

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