Who is eligible to claim the capital gains deduction?

You have to be a resident of Canada throughout 2016 to be eligible to claim the capital gains deduction.

For the purposes of this deduction, we will also consider you to be a resident throughout 2016 if:

• you were a resident of Canada for at least part of 2016; and
• you were a resident of Canada throughout 2015 or 2017.

Residents of Canada include factual and deemed residents.

Forms and publications

• Guide T4037, Capital Gains
• Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status

Related topics

• Temporarily outside of Canada
• Residency for individuals

Date modified:

2017-01-03