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Protected B when completed
 
Part 2
  
 
  Complete Part 2 only if the property disposed of is one of two or more properties that qualify as principal residences a
family member owned on December 31, 1981, and continuously thereafter until its disposition. You will find a definition
of family in the "Principal residence" chapter in Guide T4037, Capital Gains. In all other cases, do not complete Part 2
and enter the amount from line 24 above on line 54 in Part 3 on the next page.
 
  A. Pre-1982 gain
  If you designated the property as a principal residence for all the years you owned it before 1982, do not complete lines 25 to 32
and enter "0" on line 33.
  Fair market value on December 31, 1981 (line 12)    25
  Adjusted cost base on December 31, 1981 (line 11)   –  26
  Line 25 minus line 26 Pre-1982 gain before principal residence exemption   =  27
 
  Amount from line 27    28
  Line 2 plus 1 (see note below)   x  29
  Multiply line 28 by line 29   =  30
  Number of years from line 6   ÷  31
  Divide line 30 by line 31   = ► –  32
  Line 27 minus line 32; if negative, enter "0" Pre-1982 gain   =  33
 
 
  B. Post-1981 gain
  If you designated the property as a principal residence for all the years you owned it after 1981, enter "0" on line 45 and
complete area D.
  Proceeds of disposition or deemed disposition (line 8)    34
 
  Fair market value on December 31, 1981 (line 12). If the fair market value
of the property on December 31, 1981, is more than the amount on
  line 34, enter "0" on line 45 and complete areas C and D.    35
  Adjustments made to the cost base after 1981 (line 13)   +  36
  Outlays and expenses (line 9)   +  37
  Add lines 35 to 37   = ► –  38
  Line 34 minus line 38 Post-1981 gain before principal residence exemption   =  39
 
  Amount from line 39    40
  Number of years from line 1   x  41
  Multiply line 40 by line 41   =  42
  Number of years from line 5   ÷  43
  Divide line 42 by line 43   = ► –  44
  Line 39 minus line 44; if negative, enter "0" Post-1981 gain   =  45
 
  C. Post-1981 loss
  Fair market value on December 31, 1981 (line 12)    46
  Proceeds of disposition or deemed disposition (line 8)   –  47
  Line 46 minus line 47; if negative, enter "0" Post-1981 loss   =  48
 
  D. Net capital gain
  Pre-1982 gain, if any (line 33)    49
  Post-1981 gain, if any (line 45)   +  50
  Line 49 plus line 50   =  51
  Post-1981 loss, if any (line 48)   –  52
  Line 51 minus line 52; if negative, enter "0" Net capital gain   =  53
 
 
  Note
  One year is granted by law. If you disposed of your principal residence after October 2, 2016, and were a non-resident
throughout the year of acquisition of the property, you are not eligible to use the "plus one" rule in this calculation.
 
  T2091 (IND) E (22) Page 3 of 4
 
Protected B when completed
 
Part 3
  
 
  If you completed Part 2, enter the amount from line 53 or line 24 of Part 1,
  whichever is less. Otherwise, enter the amount from line 24. Total Capital Gain    54
 
  Complete Part 4 only if you or your spouse or common-law partner filed Form T664 or T664(Seniors) for this property.
In all other cases, enter the amount from line 54 on line 15800 of Schedule 3, Capital Gains (or Losses), for dispositions or
deemed dispositions.
 
 
 
Part 4
  
 
  Total capital gain before reduction (line 54)    55
  Reduction as a result of the capital gains election (line 66 of Form T2091(IND)-WS)   –  56
  Line 55 minus line 56; if negative, enter "0" Capital Gain   =  57
 
  Enter the amount from line 57 on line 15800 of Schedule 3, Capital Gains (or Losses), for dispositions or deemed dispositions.
 
 
See the privacy notice on your return.
 
  T2091 (IND) E (22) Page 4 of 4