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:
- you were a resident of Canada for at least part of 2022
- you were a resident of Canada throughout 2021 or 2023
Residents of Canada include factual and deemed residents.
Forms and publications
Report a problem or mistake on this page
- Date modified: