To use when you plan to sell your residential real property'

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To use when you sell a pre-construction property on assignment.

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To use if you ever held any interest in a new or substantially renovated property. 

To use if you ever held interest in a new or substantially renovated property or if you ever changed use of the property.

To use when you change the use of your real property from and to residential 

To use to generally estimate your combined (income tax and HST) exposure when you sell a property on assignment.