Following the death of my mother, I inherited her apartment. I wish to sell it. What is the acquisition value to be used in order to determine the amount of the real estate capital gain?

The capital gain carried out on the sale of a property is equal to the difference between the sale price and the acquisition price. When the property was received following a death, the acquisition price corresponds to the value retained in the declaration of succession (art. 150 VB, I, CGI).