Canada Terminal Loss/Capital Gains Sales of Commercial Property

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2021, Commercial Rental Property became a business by owner and partner, gain/loss 50/50, no CCA taken on commercial bldg for many years but had additions
2022, Commercial Property sold by owner at a loss on building (UCC higher than proceeds from sales) and gain on land
2022 Rental Property (dwelling deemed commercial) purchased by owner and partner
Tax Year 2022 - how to show terminal loss on Commercial Property by property owner and gain on sale of land
T776 will be filled out for new rental property at 50/50 gain/loss (owner and partner owned new rental property).
T2125 will be filled out for business gain/loss 50/50 for owner and partner, partner has no gain/loss from sales of bldg
Your expertise would be appreciated. Thank you.
 

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