Rules to keep in mind



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

There are a few rules that you may need to keep in mind when you calculate your capital gain or capital loss from real estate, in particular rules relating to:

  • the non-capital costs of ownership, and
  • cost base adjustments for capital works deductions.
Last modified: 04 Mar 2016QC 27527