Who is eligible to claim the capital gains deduction?

You have to be a resident of Canada throughout 2022 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 2022 if you meet both of the following conditions:

Residents of Canada include factual and deemed residents.

Forms and publications

Related topics

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: