Who is eligible to claim the capital gains deduction?
You have to be a resident of Canada throughout 2021 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 2021 if you meet both of the following conditions:
- you were a resident of Canada for at least part of 2021
- you were a resident of Canada throughout 2020 or 2022
Residents of Canada include factual and deemed residents.
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