Form T1255 is used by the legal representative of a deceased individual to designate a property as the deceased's principal residence for tax purposes. This designation is important for determining eligibility for the principal residence exemption from capital gains tax upon the property's disposition.

The legal representative of a deceased individual, such as an executor or administrator, who needs to designate a property as the principal residence for tax purposes.

It is used to designate a property as the principal residence of a deceased person for tax purposes.

It is not required if the property was the principal residence for all years owned or if another form was used for designation.