The answer

Start with the acquisition agreement and statement, legal and acquisition costs, land-and-building allocation, improvement invoices, annual rental statements, CCA schedules, use-change value evidence, ownership and residency history, sale agreement, commissions, legal fees, and other disposition costs. The qualified tax professional decides treatment; complete source records make that decision more reliable.

Calgary-specific context

Separate repairs from improvements and building from land. Reconcile claimed expenses and CCA to prior returns rather than rebuilding the file only from bank transactions after the listing is firm.

What to do next

Use the adjusted-cost-base guide and evidence board, then flag every missing invoice, historical value, CCA schedule, and transfer date before setting aside sale proceeds.

Verify before relying

Official sources for this topic

These sources explain the rules and records relevant to this topic. Check the current requirements for your property.

Check the current information at the linked source. Ask the appropriate professional how it applies to your property.

Important

This is general information, not mortgage, tax, or financial advice. Speak with a qualified professional before making financial decisions.

RELATED GUIDES / Suites & fourplexes

Check rental income and whether the use is permitted.

Separate advertised rent from signed leases and lawful use. Verify suite records, occupancy, insurance, financing, expenses and tenancy obligations; test a vacancy and repair scenario before relying on projected cash flow.

Official verification: City of Calgary secondary suites ↗

Affiliated network resources provide context. Confirm rules, approvals and property records with the responsible authority.