CRA Form T2091(IND), Designation of a Property as a Principal Residence
Name a home as your principal residence and work out the exemption when you sell it.
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About CRA Form T2091(IND), Designation of a Property as a Principal Residence
The T2091(IND), Designation of a Property as a Principal Residence, is a CRA form used by an individual, other than a personal trust, to designate a property as their principal residence. You use it for the years you owned the home and lived in it, and it helps you calculate the principal residence exemption that can reduce or remove the capital gain when you sell or are deemed to have sold the property.
You usually complete it in the year you dispose of the home, including a deemed disposition such as a change in use. The form works alongside the capital gains reporting on your income tax return. This page is a free fillable helper and general guide, not tax advice, so always download and file the current official form from the CRA.
Who needs to complete it
- Individuals who sold a home that was their principal residence for some or all of the years they owned it.
- People who had a deemed disposition, such as a change in use from personal to rental.
- Owners who did not use the home as their principal residence for every year they owned it.
- Anyone claiming the principal residence exemption to reduce a capital gain on a home.
How to fill out CRA Form T2091(IND), Designation of a Property as a Principal Residence
- 1Enter your name, social insurance number, and the address of the property you are designating.
- 2Record the year you acquired the property and the year of the disposition or deemed disposition.
- 3List the years you are designating the property as your principal residence.
- 4Fill in the proceeds of disposition and your adjusted cost base for the property.
- 5Work through the exemption calculation using the number of years designated and the years owned.
- 6Complete the reduction of the capital gain based on the eligible portion of the exemption.
- 7Carry the taxable amount, if any, to the capital gains section of your income tax return.
- 8Keep supporting records such as purchase and sale documents in case the CRA asks to see them.
- 9Review each line, then file the form with your return for the year of disposition.
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Frequently asked questions
Do I need the T2091 if I sold my only home?
You report the sale of a principal residence on your return, and the T2091 is used to designate the property and calculate the exemption when the home was not your principal residence for every year you owned it. Check the CRA guidance for your situation.
What counts as a deemed disposition?
A deemed disposition can happen without an actual sale, for example a change in use from a personal home to a rental. In these cases you may still need to report and designate the property.
Can I designate more than one home for the same year?
Generally only one property can be designated as a principal residence for a given year across a family unit. The form and CRA rules explain how the designation works.
Where do I send the completed form?
You file the T2091 with your income tax return for the year the property was sold or deemed to be sold, following the filing method you use for that return.
Does the exemption always remove the whole gain?
Not always. The exempt portion depends on the years the property was designated compared to the years you owned it, so part of the gain may remain taxable.
Is this the official CRA form?
This is a general helper. The form and the rules change over time, so always download and file the current official T2091 from the CRA before you rely on it.