Who is eligible to claim the capital gains deduction?

You have to be a resident of Canada throughout 2011 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 2011 if:

• you were a resident of Canada for at least part of 2011; and
  
• you were a resident of Canada throughout 2010 or 2012.

Residents of Canada include factual and deemed residents.

Forms and publications

• Guide T4037, Capital Gains
• IT221, Determination of an Individual's Residence Status
• Pamphlet T4131, Canadian Residents Abroad

Related topics

• Temporarily outside of Canada
• Residency for individuals