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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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