Divorce or separation.
Where the taxpayer was divorced or separated prior to the sale of the property, the taxpayer will be considered to meet the use requirement where the taxpayer is an owner of the property and the taxpayer's spouse or former spouse inhabits the property as the spouse's main home pursuant to a divorce or separation agreement.
If a taxpayer acquired the property in a property settlement pursuant to a divorce, the taxpayer is able to treat the spouse's period of ownership of the property as the taxpayer's period of ownership for purposes of meeting the ownership requirement. The taxpayer would continue to be required to meet the use requirement.
Widowed taxpayer
A taxpayer that has been widowed and who does not individually meet the ownership and/or use requirements may still
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Web page updated on 17 Mar 2025 13:24