Who is eligible to claim the capital gains deduction?

You have to be a resident of Canada throughout 2018 to be eligible to claim the capital gains deduction.

For the purposes of this deduction, the CRA will also consider you to be a resident throughout 2018 if you meet both of the following conditions:

  • you were a resident of Canada for at least part of 2018
  • you were a resident of Canada throughout 2017 or 2019

Residents of Canada include factual and deemed residents.

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