CALGARY REAL ESTATE TAX QUESTION EVIDENCE BOARD CalgaryRealEstateTips.ca working worksheet Last reviewed: July 19, 2026 PURPOSE Property and legal description, registered and beneficial owners and shares, filing person or entity, purchase agreement and statement, legal acquisition costs, acquisition date, every principal-residence occupancy period, family-unit and other-property chronology, every rental availability lease and income period, mixed or partial use, vacancy, renovation and construction periods, Canadian tax residency and departure dates, death and estate dates, gifts spouse family corporate trust and other transfers, listing contract disposition and closing dates, title history, purchase cost and supported acquisition outlays, land and building context, current rental repairs versus capital improvements, dated invoices scope payment permits grants rebates and insurance recoveries, rental income expenses T776 records and source documents, every CCA class addition disposition UCC and filed schedule, fair-market-value dates for change of use death gift transfer or other deemed disposition, appraisal instructions comparables assumptions and limitations, sale agreement statement commissions legal fees adjustments and disposition expenses, short-hold acquisition intent sale activity and listed life-event evidence, non-resident section 116 forms certificate payment security purchaser and closing workback, UHT filing context where relevant, principal-residence reporting designation and forms question, elections and filing-year question, accountant tax-lawyer Alberta-lawyer appraiser lender and transaction-professional responsibility map, red amber green closing certificate election filing appraisal and document deadlines, missing-record register, advice received and source date, privacy rule excluding SIN tax account banking credentials full returns authority documents and beneficiary details from general intake. Use this worksheet to collect property-specific evidence and make the next decision visible. It is an educational planning aid, not legal, tax, lending, appraisal, engineering, inspection, insurance, condo-document, or other professional advice. DECISION CONTEXT Name(s): ________________________________________________ Property / community / search area: _______________________ Property type: ___________________________________________ Budget, price, or value range: _____________________________ Decision to make: _________________________________________ Deadline and reason: ______________________________________ Primary goal: _____________________________________________ What would make me pause or walk away? ____________________ TOPIC EVIDENCE [ ] Property and legal description: ________________________________________________ [ ] Registered and beneficial owners and shares: ________________________________________________ [ ] Filing person or entity: ________________________________________________ [ ] Purchase agreement and statement: ________________________________________________ [ ] Legal acquisition costs: ________________________________________________ [ ] Acquisition date: ________________________________________________ [ ] Every principal-residence occupancy period: ________________________________________________ [ ] Family-unit and other-property chronology: ________________________________________________ [ ] Every rental availability lease and income period: ________________________________________________ [ ] Mixed or partial use: ________________________________________________ [ ] Vacancy: ________________________________________________ [ ] Renovation and construction periods: ________________________________________________ [ ] Canadian tax residency and departure dates: ________________________________________________ [ ] Death and estate dates: ________________________________________________ [ ] Gifts spouse family corporate trust and other transfers: ________________________________________________ [ ] Listing contract disposition and closing dates: ________________________________________________ [ ] Title history: ________________________________________________ [ ] Purchase cost and supported acquisition outlays: ________________________________________________ [ ] Land and building context: ________________________________________________ [ ] Current rental repairs versus capital improvements: ________________________________________________ [ ] Dated invoices scope payment permits grants rebates and insurance recoveries: ________________________________________________ [ ] Rental income expenses T776 records and source documents: ________________________________________________ [ ] Every CCA class addition disposition UCC and filed schedule: ________________________________________________ [ ] Fair-market-value dates for change of use death gift transfer or other deemed disposition: ________________________________________________ [ ] Appraisal instructions comparables assumptions and limitations: ________________________________________________ [ ] Sale agreement statement commissions legal fees adjustments and disposition expenses: ________________________________________________ [ ] Short-hold acquisition intent sale activity and listed life-event evidence: ________________________________________________ [ ] Non-resident section 116 forms certificate payment security purchaser and closing workback: ________________________________________________ [ ] UHT filing context where relevant: ________________________________________________ [ ] Principal-residence reporting designation and forms question: ________________________________________________ [ ] Elections and filing-year question: ________________________________________________ [ ] Accountant tax-lawyer Alberta-lawyer appraiser lender and transaction-professional responsibility map: ________________________________________________ [ ] Red amber green closing certificate election filing appraisal and document deadlines: ________________________________________________ [ ] Missing-record register: ________________________________________________ [ ] Advice received and source date: ________________________________________________ [ ] Privacy rule excluding SIN tax account banking credentials full returns authority documents and beneficiary details from general intake: ________________________________________________ CALGARY VERIFICATION CONTROL [ ] Property address, community, property type, and decision deadline are recorded. [ ] Budget, price or value range, monthly comfort, and cash reserve are separated. [ ] Current source dates and geography are written beside every market or rule-based claim. [ ] Relevant active alternatives and recent comparable transactions are identified. [ ] Financing, appraisal, insurance, legal, tax, inspection, condo, permit, or specialist questions have an assigned owner. [ ] Documents are saved in one folder with missing items and follow-up dates visible. [ ] The most expensive plausible downside has a cost range and funding plan. [ ] A credible backup property, community, timing, or transaction path is named. [ ] The walk-away or pause rule is written before urgency increases. [ ] The next review date and the evidence that would change the decision are recorded. EVIDENCE LOG Use one row per important fact. Record the source itself, not only who mentioned it. 1. Fact / assumption: ______________________________________ Source / document / professional: ________________________ Date and geography: ______________________________________ Status (known / assumed / missing): _______________________ Owner and follow-up date: _________________________________ 2. Fact / assumption: ______________________________________ Source / document / professional: ________________________ Date and geography: ______________________________________ Status (known / assumed / missing): _______________________ Owner and follow-up date: _________________________________ 3. Fact / assumption: ______________________________________ Source / document / professional: ________________________ Date and geography: ______________________________________ Status (known / assumed / missing): _______________________ Owner and follow-up date: _________________________________ RED / AMBER / GREEN DECISION BOARD GREEN - current, property-specific, understood evidence: ____________________________________________________________ AMBER - plausible but waiting on evidence or professional review: ____________________________________________________________ RED - material downside with no acceptable control or fallback: ____________________________________________________________ OPTIONS AND TRADEOFFS Preferred path: ____________________________________________ Best credible alternative: _________________________________ What the preferred path improves: __________________________ What it costs or makes harder: ______________________________ Worst plausible outcome and estimated cost: ________________ How that downside would be reduced or funded: ______________ NEXT-STEP BRIEF Current best decision: _____________________________________ Why the evidence supports it: _______________________________ Three unresolved questions: 1. _________________________________________________________ 2. _________________________________________________________ 3. _________________________________________________________ Next action: _______________________________________________ Owner: __________________________ Due: _____________________ Review trigger: ____________________________________________ Next review date: __________________________________________ PROPERTY-SPECIFIC HELP When requesting help, include the property or community, property type, budget or value range, timeline, documents available, condition deadline, and the exact decision. A useful response should produce a shortlist, risk list, valuation path, document-review path, or assigned next-step plan rather than a generic sales reply.