Sold my primary home when do I file it in taxes?

Transaction closed in 2022 so you report it on your 2022 tax return which you complete in 2023.

rules are pretty clear right?

If you sold your property in 2021 and it was your principal residence you have to report the sale and designate the property on Schedule 3, Capital Gains (or Losses).
https://www.canada.ca/en/revenue-agency ... dence.html


Example

John (a resident of Canada) put his principal residence (property 1) up for sale in January 2021. Property 1 has been John’s only principal residence for all the time he has owned it. He purchased a new house (property 2) in February 2021 and took possession of it as his principal residence in March 2021. There is a special rule (the “plus 1” rule) that allows a taxpayer to treat both properties as eligible for the principal residence exemption for a year where one residence is sold and another is purchased in the same year, even though only one of them may be designated as such for that year. For this reason, John can tick box 1 at line 17900 on page 2 of Schedule 3 to designate property 1 as his principal residence for all years including 2021 (or for all years except one year). In addition, John will need to complete the first page of Form Form T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust), assuming he finally sold property 1 before the end of 2021. However, John should keep his decision in writing for future reference, especially for when he sells property 2.