What is a principal residence?

Your principal residence can be any of the following types of housing units:

A property has to qualify to be a principal residence.


If you filed a capital gains election on your principal residence, you will need the figures from your Form T664 or T664 (Seniors), Election to Report a Capital Gain on Property Owned at the End of February 22, 1994, to calculate your reduction.

Forms and publications

Related topics

Page details

Date modified: