Who is eligible to claim the capital gains deduction?

You have to be a resident of Canada throughout 2019 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 2019 if you meet both of the following conditions:

  • you were a resident of Canada for at least part of 2019
  • you were a resident of Canada throughout 2018 or 2020

Residents of Canada include factual and deemed residents.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: