Transfers of capital property

This section explains special rules that may apply to transfers of land, buildings or other capital property.

Topics

• Transfers of property to your spouse or common-law partner or to a trust for your spouse or common-law partner
  Special rules may affect a capital gain or loss when capital property is transferred.
• Other transfers of property
  Gifted property is considered to have been sold at its fair market value (FMV), but special rules may apply if a selling price is more or less than the FMV.
• Examples of common transfers
  Transfers to a Canadian corporation or partnership, and the sale or transfer of farm or fishing property.

Forms and publications

• Guide T4037, Capital Gains