Canada Revenue Agency (CRA) Edition T2091(IND)-WS E (23) 3 pages

Form T2091(IND)-WS — Principal Residence Worksheet

Works out how much the 1994 capital gains election on your home reduces the gain you report when you sell it.

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Form T2091(IND)-WS · Principal Residence Worksheet
The official Canada Revenue Agency (CRA) form, edition T2091(IND)-WS E (23) — blank
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Form T2091(IND)-WS (2023) Principal Residence Worksheet — page 1 of 3
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Form T2091(IND)-WS (2023) Principal Residence Worksheet — page 2 of 3
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Form T2091(IND)-WS (2023) Principal Residence Worksheet — page 3 of 3
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Fill this form online Blank PDF from Canada Revenue Agency (CRA)

What is Form T2091(IND)-WS?

Form T2091(IND)-WS, Principal Residence Worksheet, is the Canada Revenue Agency (CRA) worksheet you complete with Form T2091(IND), or with Form T1255 for a deceased individual, when Form T664 or T664(Seniors) was filed for the property for the 1994 tax year. That election reported a capital gain on property owned at the end of February 22, 1994, and the worksheet calculates the reduction of the gain on the sale as a result of it.

It starts from the T664 amounts (the designated proceeds, the adjusted cost base and fair market value at the end of February 22, 1994, and the elected capital gain) and the years you designated and owned the home before 1995. Chart 1 and Parts 1 to 3 then work out the adjusted gain, the extra steps for a home owned on December 31, 1981, and the reduction for non-qualifying real property. Line 66 goes on line 56 of Form T2091(IND) or Form T1255.

FileIt does every line of the arithmetic for you, to the cent, and prints it into the CRA's own fillable PDF (edition T2091(IND)-WS E (23)). The worksheet has no signature line. Keep a copy for your records and attach another to Form T2091(IND) or Form T1255, as the form asks. FileIt never files anything for you.

Who fills it
Someone selling a principal residence for which Form T664 or T664(Seniors) was filed for 1994, or the legal representative of a deceased person
Goes with
Form T2091(IND), or Form T1255 for a deceased individual (line 66 goes to their line 56)
Pages
3
Signatures
None: it's a worksheet
Edition
T2091(IND)-WS E (23)

Who needs to fill out Form T2091(IND)-WS?

  • Homeowners who filed Form T664 or T664(Seniors) for the 1994 tax year on the home they're now selling or are considered to have sold.
  • People whose spouse or common-law partner filed that election for the property.
  • The legal representative of a deceased person who completes Form T1255 for such a property.
  • Anyone whose Form T2091(IND) Part 4 asks for the reduction from this worksheet.

When to use Form T2091(IND)-WS

  • In the tax year you sell the property, or are considered to have sold it, alongside Form T2091(IND) or Form T1255.
  • Only when a capital gains election (T664 or T664(Seniors)) was filed for the property for 1994. Without one, you don't need this worksheet.
  • If you weren't a resident of Canada for the entire time you owned the property, call the CRA at 1-800-959-8281 first, as the form says. Non-residence may reduce or eliminate the exemption.

What you need before you start

  • Your copy of Form T664 or T664(Seniors) for 1994: column 1, 2 and 5 of Chart B (or Step 2), and the fair market value from Step 1.
  • The number of years you designated the property as your principal residence and the years you owned it, after 1981 and before 1982, ending before 1995.
  • For a home owned on December 31, 1981: its adjusted cost base and fair market value on that date (lines 11 and 12 of Form T2091(IND) or T1255).
  • Adjustments made to the cost base after 1981 and before February 23, 1994, such as capital expenditures.
  • The months you owned the property after February 1992 and before March 1994, and after 1971 and before March 1994, that weren't designated.

What’s on Form T2091(IND)-WS

The 2023 edition has 3 pages. FileIt asks for it in 5 parts:

  1. Information you need to calculate the reductionIndividual (or legal representative)
  2. Chart 1 – when line 7 is more than line 10Individual (or legal representative)
  3. Part 1 – Net adjusted gainIndividual (or legal representative)
  4. Part 2 – Property owned on December 31, 1981Individual (or legal representative)
  5. Part 3 – Reduction as a result of the capital gains electionIndividual (or legal representative)

How to fill out Form T2091(IND)-WS, step by step

1 Information you need to calculate the reduction

Enter the years designated and owned before 1995 (lines 1 to 6) and the amounts from Form T664 and Form T2091(IND) (lines 7 to 13). The acquisition date is the later of December 31, 1971 and the date you last acquired or reacquired the property. The election itself doesn't count as a disposition and reacquisition.

2 Chart 1

If the designated proceeds (line 7) are more than the fair market value at the end of February 22, 1994 (line 10), the chart reduces line 10 by the excess over 110% of that value. FileIt does this for you. Otherwise line 10 goes straight to line 19.

3 Part 1 – Net adjusted gain

The adjusted gain (line 19 minus the cost base) is reduced by the exempt part: the gain × (years designated before 1995 + 1) ÷ years owned before 1995. The extra year is the "plus 1". The form's note says you can't use it if you disposed of the home after October 2, 2016 and were a non-resident throughout the year you acquired it.

4 Part 2 – Homes owned on December 31, 1981

Complete it only if you completed Part 2 of Form T2091(IND) or T1255. Areas A and B split the gain into its pre-1982 and post-1981 parts, area C works out a post-1981 loss, and areas D and E net them. The form tells you when to skip areas A and B, and FileIt follows those rules.

5 Part 3 – Reduction

The total adjusted gain is reduced for months the property wasn't designated between March 1992 and February 1994, as a share of the months it wasn't designated from 1972 to February 1994. The reduction (line 66) is the lesser of that total and the elected capital gain (line 13). Enter it on line 56 of Form T2091(IND) or Form T1255.

Common mistakes to avoid

  • Using this worksheet when no T664 or T664(Seniors) election was filed for the property.
  • Counting years from 1995 on. The worksheet only counts tax years ending before 1995.
  • Copying the wrong T664 columns: line 7 is column 2, line 8 column 1, and line 13 column 5.
  • Adding the "plus 1" year when the non-resident rule removes it.
  • Forgetting to carry line 66 to line 56 of Form T2091(IND) or Form T1255.

After you fill it out

Enter line 66 on line 56 of Form T2091(IND), or of Form T1255 for a deceased individual.

Keep a copy of the worksheet for your records and attach another to Form T2091(IND) or Form T1255, as the form says.

Keep your 1994 Form T664 and the records behind the cost base with the worksheet in your FileIt vault.

Fill out Form T2091(IND)-WS online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 75 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Form T2091(IND)-WS: frequently asked questions

What is Form T2091(IND)-WS for?

It calculates how much the 1994 capital gains election (Form T664 or T664(Seniors)) reduces the gain on the sale of a principal residence. The result goes on line 56 of Form T2091(IND) or Form T1255.

Do I need it if no one filed Form T664 for my home?

No. The worksheet is only for a property on which Form T664 or T664(Seniors) was filed for the 1994 tax year.

Do I have to sign it?

No. It's a worksheet with no signature line. You keep a copy and attach another to Form T2091(IND) or Form T1255.

Does FileIt do the calculations?

Yes. Every computed line, including Chart 1 and the pre-1982 areas of Part 2, is worked out to the cent and printed into the CRA's official PDF.

Why is the link T2091-IND-WS rather than T2091(IND)-WS?

Web addresses can't use parentheses cleanly, so FileIt writes the code with hyphens. It's the same CRA form.

Official sources

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

Fill out Form T2091(IND)-WS online