Can my spouse and I each designate a different home for the same year?

Generally no. For any given year, a family unit, meaning you, your spouse or common-law partner, and unmarried minor children, can designate only one property as its principal residence.

What counts as ordinarily inhabited?

The property must have been lived in at some point during the year by you, your spouse or common-law partner, or your child. Even a short period of occupancy can qualify, but the CRA looks at the facts of each situation.

What if I rented out part of my home?

A property can still qualify in many cases where a portion earned income, but the exemption may only cover the part used as your residence. The form and its instructions walk through how the calculation is affected.

Is Form T2091(IND) filed on its own?

No. It supports the reporting you do on Schedule 3 of your income tax return for the year of the sale. Keep a copy with your records in case the CRA asks for details later.

Tax

Fill Out CRA Form T2091(IND) Online

Designation of a Property as a Principal Residence by an Individual

Canada Revenue Agency

Designates a property as your principal residence to calculate the capital gains exemption when you sell it.

Reviewed July 2026

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CRA Form T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust), is the form Canadians use to designate a home as their principal residence for the years they owned it. The designation matters because it supports the principal residence exemption, which can reduce or eliminate the capital gain you would otherwise report when you sell or are considered to have sold the property.

You can open Form T2091(IND) in the Universal PDF editor, type the property details and designation years directly into the fields, and download a completed copy to keep with your tax records or include with your return. A typed form is easier to review than handwriting, which helps when the designation covers many years of ownership.

What is Form T2091(IND) used for

The form identifies the property you are designating, states the years you are designating it as your principal residence, and works through the calculation that determines how much of the gain is sheltered by the exemption. A property generally qualifies for a given year if you owned it and it was ordinarily inhabited in that year by you, your spouse or common-law partner, or your child, and only one property can be designated per family unit for any given year.

The Canada Revenue Agency requires individuals to report the sale of a principal residence on their income tax return for the year of the sale, using Schedule 3 together with this designation form. Completing the T2091(IND) accurately is how you document that the exemption applies, in whole or in part.

Who files Form T2091(IND)

Individuals who sold, or were deemed to have disposed of, a property they want to designate as their principal residence complete this form. That includes people who owned the home for only part of the time they lived in it, people who used part of the property to earn income, and people who owned more than one property during the ownership period and can only designate one of them for certain years.

The form is for individuals other than personal trusts. A legal representative designating a principal residence for a deceased person uses the related form designed for that situation instead, so check the CRA instructions if you are filing on behalf of an estate.

How to fill out Form T2091(IND)

Have your purchase records, sale documents, and the history of where you lived in each year of ownership before you start. Working through the form:

Identify yourself with your name and social insurance number, and describe the property, including its address and the year you acquired it.
State the years you are designating the property as your principal residence. Every designated year must be one in which the ordinarily inhabited test was met.
Enter the proceeds of disposition and the adjusted cost base so the form can calculate the total gain.
Follow the exemption calculation, which is based on the number of designated years relative to the total years of ownership.
Sign and date the certification area to confirm the designation.

Filing context

File the form for the tax year in which you disposed of the property, alongside Schedule 3 of your income tax return. If the entire gain is eliminated by the exemption, the CRA still expects the sale to be reported and the designation to be made. Filing the designation late can attract a penalty, and the CRA may only accept a late designation in certain circumstances, so it is worth completing the form in the year of the sale.

Frequently asked questions

Yes. The CRA requires the sale of a principal residence to be reported on Schedule 3 of your return, and the designation is made on this form. Reporting the sale is required even when the exemption fully covers the gain.

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