T2091 (IND) — Designation of a Property as a Principal Residence

This page explains how to use Schedule 3 and T2091 (IND) to declare the sale of a principal residence.

To add Schedule 3, T2091 (IND), or any other form to your return, use the Forms Tools.

Completing Schedule 3

On page 3 of Schedule 3, you must tick one of the boxes at line 17900 to indicate that the property was your principal residence.

You do not need to add anything else on Schedule 3 related to this sale.

Completing T2091 (IND)

If the residence was used only as a principal residence for the entire period of ownership, tick box 1 of line 17900 on Schedule 3. You then only need to complete Section 1 – Description of property on T2091 (IND). You do not need to report any gain amount on Schedule 3 for this property.

In this case, there should be no capital gains added to the return and nothing calculated by the software.

If you ticked box 2 or box 3 at line 17900 of Schedule 3, you must also complete Section 2 – Calculation of capital gain on T2091 (IND).

CRA Reference

For more information, refer to the CRA official documentation on principal residence and real estate .