T1255 - 在线填写并自动计算/完成CRA税务表格

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Designation of a Property as a Principal Residence by

Tax year

the Legal Representative of a Deceased Individual

2023

Use this form to designate a property as a principal residence. You must also complete the "Principal residence designation"
section of Schedule 3 of the deceased person for the year if one of the following applies to the deceased person:

•

the person disposed of, or was considered to have disposed of, their principal residence, or any part of it

•

the person granted someone an option to buy their principal residence, or any part of it

Note

If the deceased person was not a resident of Canada for the entire time they owned the designated property, call
1-800-959-8281. The period of non-residence may reduce or eliminate the availability of the principal residence exemption.

For more information about designating a principal residence and what qualifies as a principal residence, see Income Tax
Folio S1-F3-C2, Principal Residence, or the "Principal residence" chapter in Guide T4037, Capital Gains.

You can only designate one property as the deceased's principal residence for any specific year. However, where the principal
residence is sold and another one bought (or where the deceased moved to another of their properties) in the same year, the
"plus one" rule in calculating the principal residence exemption amount will allow you to claim the principal residence exemption
for both properties for that year even though you can only designate one property as the deceased's principal residence.
For dispositions that occurred after October 2, 2016, if the deceased was a non-resident throughout the taxation year in which
the property was purchased or acquired, the "plus 1" rule does not apply.

For dispositions after 2022, if the deceased person owned a housing unit (including a rental property) or held a right to acquire
a housing unit located in Canada for less than 365 consecutive days before the disposition, the property is generally considered
to be a flipped property, unless it was already considered to be inventory of the taxpayer. The resulting gain on the disposition
of a flipped property is taxable as business income and not as a capital gain. Therefore, you cannot use the principal residence
exemption. There are exceptions to this rule when the disposition occurs due to, or in anticipation of, certain life events
(including the death of the taxpayer or a person related to the taxpayer). For more information on these new rules and relevant
life event exceptions, see Guide T4037.

If you are filing your return electronically, keep this form in case the Canada Revenue Agency asks to see it later. If you are
filing a paper return, you must complete, sign, and attach this form to your return.

Definitions

For the purpose of this form, the acquisition date is the later of the following: December 31, 1971, or the date on which the
deceased person last acquired or reacquired the property. However, if the deceased person or their spouse or common-law
partner filed Form T664 or T664 (Seniors), the deceased person or their spouse or common-law partner are not considered to
have disposed of and immediately reacquired the property as a result of that election.

The term spouse used throughout this form applies to a person to whom the deceased person was legally married. For 1993 to
2000, a spouse included a common-law spouse. For 2001 and later years, the reference to spouse is replaced with spouse or
common-law partner as defined in the "Definitions" section in Guide T4037, Capital Gains.

Note

If the deceased person made an election to have their same-sex partner considered their common-law partner for 1998,
1999, or 2000, then, for those years, the deceased person's common-law partner also can not designate a different housing
unit as their principal residence.

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Protected B when completed

Completing this form

If you ticked box 1 at line 17900 of Schedule 3, you only need to complete "Section 1 – Description of Property" below. You do
not need to report any gain amount on Schedule 3 for this property.

If you ticked either box 2 or 3 at line 17900 of Schedule 3, you must also complete "Section 2 – Calculation of capital gain."
This section starts on the next page and should be completed according to what is applicable to the deceased person's situation.

If the deceased person disposed of, or was considered to have disposed of, a property for which the deceased person or the
deceased person's spouse or common-law partner filed Form T664 or T664 (Seniors), Election to Report a Capital Gain on Property
Owned at the End of February 22, 1994, use this form to calculate the capital gain for the year if one of the following applies:

•

The property was the deceased person's principal residence for 1994

•

You are designating the property in this form as the deceased person's principal residence for any tax year

The deceased person may be entitled to a reduction as a result of the capital gains election. To calculate this reduction, use
Form T2091(IND)-WS, Principal Residence Worksheet. To get this form, go to canada.ca/cra-forms-publications or
call 1-800-959-8281.

Section 1 – Description of property

Provide the information requested below for the property disposed of in the tax year. Complete a separate form for each disposition.

Address

Year of acquisition

Proceeds of disposition

Street number, street name, and unit number if applicable

Prov./Terr

Postal code

City

Country

9955

9954

Designation

, the legal representative for the Estate of the Late,

(print your name)

(Deceased's name)

hereby designate the property described above to have been the principal residence of the deceased person for the following
tax years ending after the acquisition date:

After 1981

After 1971 and before 1982

Total number of years designated (line 1 plus line 2)

9956

For those years after 1981, I also confirm that neither the deceased person, nor their spouse or common-law partner (who was
not separated and living apart from the deceased person throughout the year under a judicial separation or written separation
agreement), nor any of the deceased person's children (who were under 18 and unmarried or not in a common-law partnership
throughout the year) designated any other property as a principal residence. For any tax year after 1981 for which the deceased
person designated the property and throughout which they were under 18 and unmarried or not in a common-law partnership,
I also confirm that neither the deceased person's mother, father, nor any of their brothers and sisters (who were under 18 and
unmarried or not in a common-law partnership throughout the year) designated any other property as a principal residence.

For those years before 1982, I confirm that the deceased person has not designated any other property as their principal
residence.

Note

If the property was designated as a principal residence for the purpose of filing Form T664 or T664(Seniors), the legal
representative has to include those previously designated tax years as part of the deceased person's principal residence
designation.

Legal Representative's Signature

Deceased's social insurance number

Date (Year Month Day)

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Section 2 – Calculation of Capital gain

Information needed to calculate the capital gain

Number of tax years for which the property is designated as a principal residence

(from line 3 of page 2)

Number of tax years ending after the acquisition date in which the deceased person owned the
property (jointly with another person or otherwise):

After 1981

After 1971 and before 1982

Total number of years owned (line 5 plus line 6)

Proceeds of disposition or deemed disposition

Outlays and expenses made or incurred related to the disposition

Adjusted cost base at the time of disposition (if the deceased person or their spouse or
common-law partner filed Form T664 or T664(Seniors) for this property, do not take into

consideration any increase to the adjusted cost base as a result of that election)

Adjusted cost base on December 31, 1981

Fair market value on December 31, 1981

Adjustments to the cost base made after 1981 (for example, capital expenditures)

Part 1

Proceeds of disposition or deemed disposition (line 8)

Adjusted cost base at the time of disposition (line 10)

Outlays and expenses made or incurred (line 9)

Line 15 plus line 16

►

–

Line 14 minus line 17

Capital gain before principal residence exemption

Amount from line 18

Line 4 plus 1 (see note on page 4)

Multiply line 19 by line 20

Total number of years from line 7

Divide line 21 by line 22

►

–

Line 18 minus line 23 (if negative, enter "0")

Net capital gain

Part 2

Complete part 2 if the property disposed of is one of two (or more) properties that qualify as principal residences a family
member owned on December 31, 1981, and continuously thereafter until its disposition. You will find a definition of family
in the "Principal residence" chapter in Guide T4037, Capital Gains. In all other cases, do not complete Part 2 and enter the
amount from line 24 above on line 54 in Part 3 on the next page.

A. Pre-1982 gain

If you designated the property as a principal residence for all the years the deceased person owned it before 1982, do not
complete lines 25 to 32. Instead, enter "0" on line 33.

Fair market value on December 31, 1981 (line 12)

Adjusted cost base on December 31, 1981 (line 11)

–

Line 25 minus line 26

Pre-1982 gain before principal residence exemption

Amount from line 27

Line 2 plus 1 (see note on page 4)

Multiply line 28 by line 29

Number of years from line 6

Divide line 30 by line 31

►

–

Line 27 minus line 32 (if negative, enter "0")

Pre-1982 gain

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Protected B when completed

Part 2 (continued)

B. Post-1981 gain

If you designated the property as a principal residence for all the years the deceased person owned it after 1981, do not
complete lines 34 to 44. Instead, enter "0" on line 45 and complete area D.

Proceeds of disposition or deemed disposition (line 8)

Fair market value on December 31, 1981 (line 12)
If the fair market value of the property on December 31, 1981, is more
than the amount on line 34, do not complete lines 35 to 44. Instead,

enter "0" on line 45 and complete areas C and D.

Adjustments made to the cost base after 1981 (line 13)

Outlays and expenses (line 9)

Add lines 35 to 37

►

–

Line 34 minus line 38

Post-1981 gain before principal residence exemption

Amount from line 39

Number of years from line 1

Multiply line 40 by line 41

Number of years from line 5

Divide line 42 by line 43

►

–

Line 39 minus line 44 (if negative, enter "0")

Post-1981 gain

C. Post-1981 loss

Fair market value on December 31, 1981 (line 12)

Proceeds of disposition or deemed disposition (line 8)

–

Line 46 minus line 47 (if negative, enter "0")

Post-1981 loss

D. Net capital gain

Pre-1982 gain, if any (line 33)

Post-1981 gain, if any (line 45)

Line 49 plus line 50

Post-1981 loss, if any (line 48)

–

Line 51 minus line 52 (if negative, enter "0")

Net capital gain

Note

One year is granted by law. If the deceased person disposed of their principal residence after October 2, 2016, and was a
non-resident throughout the year of acquisition of the property, you are not eligible to use the "plus 1" in this calculation.

Part 3

If you completed Part 2, enter whichever amount is less: line 53 above

or line 24 of Part 1. Otherwise, enter the amount from line 24.

Total capital gain

Part 4

Complete Part 4 if the deceased person or their spouse or common-law partner filed Form T664 or T664 (Seniors) for this
property. In all other cases, enter the amount from line 54 on line 15800 of Schedule 3, Capital Gains (or Losses), for
dispositions or deemed dispositions.

Total capital gain before reduction (line 54)

Reduction as a result of the capital gains election (line 66 of Form T2091(IND)-WS)

–

Line 55 minus line 56 (if negative, enter "0")

Capital gain

Enter the amount from line 57 on line 15800 of Schedule 3, Capital Gains (or Losses), for dispositions or deemed dispositions.

See the privacy notice on your return.

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Canada Revenue
Agency

Agence du revenu
du Canada

Protected B
when completed

Principal Residence Worksheet

Complete this worksheet together with Form T2091(IND), Designation of a Property as a Principal Residence by an Individual
(Other than a Personal Trust), or Form T1255, Designation of a Property as a Principal Residence by the Legal Representative
of a Deceased Individual, to calculate the reduction as a result of the capital gains election. To calculate the reduction, you will
need amounts reported on Form T664 or T664(Seniors), Election to Report a Capital Gain on Property Owned at the End of
February 22, 1994, that you (for the purposes of this form, if you are the legal representative for a deceased person, "you"
refers to the deceased person) filed for the 1994 tax year. Keep a copy of this worksheet for your records and attach another to
Form T2091(IND) or Form T1255.

Note

If you were not a resident of Canada for the entire time you owned the designated property, call 1-800-959-8281.
The period of non-residence may reduce or eliminate the availability of the principal residence exemption.

Information you need to calculate the reduction

The acquisition date is the date on which you last acquired or reacquired the property, or December 31, 1971, whichever is
later. For the purpose of the calculation below, you are not considered to have disposed of and immediately reacquired the
property as a result of the capital gains election.

Number of tax years ending after the acquisition date and before 1995 for which the property is designated
as a principal residence:

After 1981 and before 1995

Before 1982 (line 2 of Form T2091(IND) or Form T1255)

Total number of years designated before 1995 (line 1 plus line 2)

Number of tax years ending after the acquisition date and before 1995 in which you owned the property
(jointly with another person or otherwise):

After 1981 and before 1995

Before 1982 (line 6 of Form T2091(IND) or Form T1255)

Total number of years owned before 1995 (line 4 plus line 5)

Designated proceeds of disposition (column 2, Chart B of Form T664, or column 2,

Step 2 of Form T664(Seniors))

Adjusted cost base at the end of February 22, 1994 (column 1, Chart B of Form T664,

or column 1, Step 2 of Form T664(Seniors))

Adjusted cost base on December 31, 1981 (line 10 of Form T2091(IND) or Form T1255)

Fair market value at the end of February 22, 1994 (Step 1 of Form T664 or T664(Seniors))

Fair market value on December 31, 1981 (line 11 of Form T2091(IND) or Form T1255)

Adjustments made to the cost base after 1981 and before February 23, 1994

(e.g., capital expenditures)

Elected capital gain (column 5, Chart B of Form T664, or column 5, Step 2 of Form T664(Seniors))

Chart 1

Complete this chart only if the amount on line 7 is more than the amount on line 10.

Otherwise, enter the amount from line 10 on line 19.

Fair market value at the end of February 22, 1994 (line 10)

Designated proceeds of disposition (line 7)

Multiply line 14 by 1.1

Line 15 minus line 16 (if negative, enter "0")

►

Line 14 minus line 17

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Part 1

Enter the amount from line 18 if you completed Chart 1. Otherwise, enter the amount from line 10.

Adjusted cost base at the end of February 22, 1994 (line 8)

–

Line 19 minus line 20

Adjusted gain before principal residence exemption

Amount from line 21

Line 3 plus 1 (see note below)

Multiply line 22 by line 23

Total number of years from line 6

Divide line 24 by line 25

►

Line 21 minus line 26

Net adjusted gain

Part 2

Complete this part only if you completed Part 2 of Form T2091(IND) or Form T1255. In all other cases, enter the amount
from line 27 in Part 1 on line 59 in Part 3 on the next page.

A. Adjusted pre-1982 gain

If you designated the property as a principal residence for all the years you owned it before 1982, do not complete lines 28 to
35 and enter "0" on line 36.

Fair market value on December 31, 1981 (line 11)

Adjusted cost base on December 31, 1981 (line 9)

Line 28 minus line 29

Adjusted pre-1982 gain before principal residence exemption

Amount from line 30

Line 2 plus 1 (see note below)

Multiply line 31 by line 32

Number of years from line 5

Divide line 33 by line 34

►

Line 30 minus line 35; if negative, enter "0"

Adjusted pre-1982 gain

B. Adjusted post-1981 gain

If you designated the property as a principal residence for all the years you owned it after 1981, enter "0" on line 47 and
complete areas D and E.

Amount from line 19

Fair market value on December 31, 1981 (line 11). If the fair market value

of the property on December 31, 1981, is more than the amount on

line 37, enter "0" on line 47 and complete areas C, D, and E.

Adjustments made after 1981 and before February 23, 1994 (line 12)

Line 38 plus line 39

►

Line 37 minus line 40

Adjusted post-1981 gain before principal residence exemption

Amount from line 41

Number of years from line 1

Multiply line 42 by line 43

Number of years from line 4

Divide line 44 by line 45

►

Line 41 minus line 46; if negative, enter "0"

Adjusted post-1981 gain

C. Adjusted post-1981 loss

Fair market value on December 31, 1981 (line 11)

Amount from line 19

–

Line 48 minus line 49; if negative, enter "0"

Adjusted post-1981 loss

Note

One year is granted by law. If you disposed of your principal residence after October 2, 2016, and were a non-resident
throughout the year of acquisition of the property, you are not eligible to use the "plus 1" in this calculation.

T2091(IND)-WS E (23)

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Protected B when completed

Part 2 (continued)

D. Net adjusted gain

Adjusted pre-1982 gain, if any (line 36)

Adjusted post-1981 gain, if any (line 47)

Line 51 plus line 52

Adjusted post-1981 loss, if any (line 50)

–

Line 53 minus line 54; if negative, enter "0"

Net adjusted gain

E. Total adjusted gain before reduction for non-qualifying real or immovable property

Net adjusted gain from Part 1 (line 27)

Net adjusted gain from Part 2 (line 55)

Total adjusted gain before
reduction for non-qualifying

Line 56 or line 57, whichever is less

real or immovable property

Part 3

If you completed Part 2, enter the amount from line 58;

Total adjusted gain before

otherwise, enter the amount from line 27

real or immovable property

Number of months you owned the property after February 1992 and
before March 1994 (do not include any months you or your spouse or

common-law partner designated the property as a principal residence)

Multiply line 59 by line 60

Number of months you owned the property after 1971 and before
March 1994 (do not include any months you or your spouse or

common-law partner designated the property as a principal residence)

Divide line 61 by line 62

►

Line 59 minus line 63

Total adjusted gain

Elected capital gain (line 13)

Line 64 or line 65, whichever is less

Reduction as a result of the capital gains election

Enter the amount from line 66 above on line 55 of Form T2091(IND) or Form T1255.

See the privacy notice on your return.

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