英文好的解读一下呗？我理解的有没有问题。

Personal income tax: What's new for 2023 - Canada.ca

Property flipping

Starting January 1, 2023, any gain from the disposition of a housing unit (including a rental property) located in Canada, or a right to acquire a housing unit located in Canada, that you owned or held for less than 365 consecutive days before its disposition is deemed to be business income and not a capital gain, unless the property was already considered inventory or the disposition occurred due to, or in anticipation of certain life events. For more information about flipped property and life-event exceptions, see Residential Property Flipping Rule or Schedule 3, Capital Gains (or Losses).