Flipping Half A Multi

I'm buying a 2-unit multi next month.

I'm going to immediately flip one unit, as a condo convert, and live in the second.

Does anyone have any idea how, or if, capital gains applies if I'm technically NOT making a profit?

All things being equal, I'm assuming they split my original purchase price in half and base any gains on that.

Thanks.
[addsig]

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