Stumpylegs

So I became a PR of Canada late last year.

I have 2 houses I have just sold in the UK (well 1 sold, 1 SSTC) - I understand I have to pay tax on any capital gains made between the date I became a resident and the time of the sale. but want to check a couple of things.

1) House A was valued at £210,000 in the days before I moved, it sold for £220000, which of the following applies:

• House sold for £10,000 more than its value at the time of the move, capital gains tax payable on £10,000.
• House value at the time of the move was $361,000 (210 x 1.71) but at the time of the sale I only received $341,000 (220 x 1.55) due to exchange rate change - making a "loss" of $20,000.
• Current exchange rate/the exchange rate I bring it over with is irrelevant - use the annual exchange rate when it comes to tax assessment time?

Obviously dependant on which situation is correct may alter my approach to when I bring the money across.

2) Can I use losses on the sale of one property to offset the gains on another - 1 house was valued at 210, sold at 220, another valued at 220, but has sold for potentially 200.

3) I'm really wishing here but by any chance if I make a loss (either overall or on one house) I can claim tax relief/credit?