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Replacement property

If you sell an eligible capital property and replace it with another one for the same or similar use, you can postpone all or part of any gain on the sale.

This happens if you acquire a replacement eligible capital property within a certain period of time.

To do this, you have to replace the property no later than one year after the end of the tax year in which you sell the original property.

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Date Modified: 2007-03-30

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