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It applies to Canada as well. Claim 25% of your home as a business expense means 25% of any capital gains are taxed, unlike your primary residence which isn’t taxed.

“You may have to report a capital gain if you change your principal residence to a rental or business property, or vice versa.”

https://www.canada.ca/en/revenue-agency/services/tax/individ...

However, it looks like there were some changes that may allow you to avoid it (business use was a small fraction and you didn’t take advantage of tax benefits from business use).



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