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Getting started
The new home will use an ACB of the building construction cost plus any additional renovation added since built. The land will use a prorated value per square foot based on the original purchase of the lot.
The original property will have a taxable capital gain using the FMV from 1987 or 1994 if Capital Gains Election was invoked on form T664 in that year.
‎October 30, 2019
10:26 AM