For the ACB, you would put half for you and half
for your spouse, if you ow the home 50/50. For the Total proceeds of
disposition, you would put the full amount that you got ($394,000). Then it
will be split between you and your spouse, based on the percentage of the
split, years of ownership, and years that it was your & your spouse’s
principal residence. So if the split is 50/50 and everything else is equal,
your total proceeds would be $394,000 divided by 2, which is $197,000.
