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Selling primary residence in Canada - married, but one living/working in the US, the other still in Canada
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Krokodili21 is in Canada
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We are wondering if / how the departure tax on capital gains may work in this scenario:

Married, home jointly owned. One of us still works and lives in Canada, is a Canadian citizen. The other is an Austrian citizen, got a job in the US and left Canada last year.

How will we be taxed if selling our primary residence if one of us is a tax resident and the other is not, living, taxes abroad?

It is our primary residence since 2019.

Will we need the T2062 form / declaration?

Or is it a tax exempt sale of a primary residence if one of the owners is a Canadian tax resident?

Difference between current and last years fair market value is likely low as home prices mostly declined in our town.

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10 months ago