T2091 (IND) / T1255 — Designation of a Property as a Principal Residence

The T2091 (IND) and the T1255 are used to designate a property as a principal residence. Both forms use the same fields — the T2091 applies to a regular return, while the T1255 applies to a final return. Everything described on this page applies equally to both forms.

Note: Because the T1255 shares the same fields as the T2091, data entered in one will appear duplicated in the other — this is expected. What gets filed is determined by the type of return: the T2091 for a regular return, and the T1255 for a final return.

To add Schedule 3, T2091 (IND), T1255, 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. Only line 17900 needs to be filled on Schedule 3 — you do not need to add anything else related to this sale.

Completing T2091 (IND) / T1255

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. 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.

Property Located Outside Canada — Foreign Address

If the property is located outside Canada, you will need to enter a foreign address. In that case, use T2091 (IND)(4) — it is specifically version 4 that supports foreign address entry.

Note: T2091 (IND)(4) is not a separate CRA form. It is a StudioTax variant of the same T2091 (IND) form, identical in every way except that its address fields are adapted to accept a foreign address.

Like any other form, T2091 (IND)(4) can be added to your return using the Forms Tools.

CRA Reference

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