Transfers of capital property
This section explains special rules that may apply to transfers of land, buildings or other capital property.
- Transfers of property to your spouse or common-law partner or, to a trust for your spouse or common-law partner
Special rules may affect a capital gain or loss when capital property is transferred.
- Other transfers of property
Gifted property is considered to have been sold at its fair market value (FMV), but special rules may apply if a selling price is more or less than the FMV.
- Examples of common transfers
Transfers to a Canadian corporation or partnership, and the sale or transfer of farm or fishing property.
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