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Capital gains tax and property

How to calculate capital gains tax (CGT), which assets it applies to, and how you can benefit from CGT discounts.

Capital gains tax on the sale of property

When selling or disposing of property, you need to consider if capital gains tax (CGT) applies.

Capital gains tax and the main residence exemption

Check our list of examples to see if you are eligible for the full or partial main residence exemption.

Capital gains tax on inherited property

What you need to know about capital gains tax (CGT) when you inherit a capital asset like property.

Marriage or relationship breakdown and real estate transfers

If you transfer real estate to your spouse due to separation or divorce, you may qualify for a CGT rollover.

QC105988