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Dence. You must also complete the "Principal residence designation" section of Schedule 3, Capital Gains or Losses, of the deceased person for the year if one of the following applies to the deceased person: the person disposed of, or was considered to have disposed of, their principal residence, or any part of it the person granted someone an option to buy their principal residence, or any part of it Note If the deceased person was not a resident of Canada for the entire time they owned.

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