Spousal rollover of principal residence and future sale

A client bought a PR in 2020 and later added his wife’s name on the title of their PR for no consideration in 2024. Since this is a spousal rollover, I suppose he should complete S3 PR + T2091 for 2024?

What about the future sale? The attribution rule would apply so he should be the only one who completes S3 PR + T2091 with the acquisition year 2024?

Unless there is taxable capital gain, there is nothing subject to attribution. I remember seeing it in the income tax folio on principal residence