Can you have more than one principal residence?
For 1982 and later years, you can only designate one home as your family's principal residence for each year.
For 1982 to 2000, your family included:
- a person who, throughout the year, was your spouse (unless you were separated for the entire year under the terms of a court order or a written agreement)
- your children (other than a child who had a spouse during the year or who was 18 years of age or older)
If you did not have a spouse and were not 18 or older, your family also included:
- your mother and father
- your brothers and sisters (who did not have spouses and were not 18 years of age or older during the year)
For 2001 and later tax years, the definition above applies except that the reference to "spouse" is replaced by "spouse or common-law partner."
For 1993 to 2000, a spouse included a common-law partner. Therefore, common-law spouses could not designate different housing units as their principal residence for any of those years.
If you made an election to have your same-sex partner considered your common-law partner for 1998, 1999, or 2000, your common-law partner also could not designate a different housing unit as their principal residence.
For years before 1982, more than one housing unit per family could be designated as a principal residence. Therefore, a husband and wife could designate different principal residences for those years. However, a special rule applied if members of a family designated more than one home as a principal residence. For more information, see Income Tax Folio S1-F3-C2, Principal Residence.
Forms and publications
- Guide T4037, Capital Gains
- Form T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust)
- Form T1255, Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual
- Form T2091(IND)-WS, Principal Residence Worksheet
- Income Tax Folio S1-F3-C2, Principal Residence
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