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  • Dwellings transferred after marriage or relationship breakdown



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

    End of attention

    Special rules apply to dwellings transferred to you from a spouse, or a company or trustee of a trust, if the marriage or relationship breakdown rollover applies.

    For more information, see Real estate that was a main residence.

    Last modified: 08 Jul 2013QC 28010