本文发表在 rolia.net 枫下论坛俺借阅一本税法书，也看一些网上资料，和大家一起理解学习。俺的理解不能保证完全正确，请指正。
1 Personal-use property: a property used primarily for personal or enjoyment.
这个包括自住和投资房,用于区别于商业office来讲。
2 . Principal residence: any housing unit owned by the taxpayer, either by himself/herself or jointly and ordinarily inhabited by the taxpayer, taxpayer’s spouse or former spouse.
自住房的定义。
3 . 如何计算豁免capital gain
The exempt portion:
Gain*(1+number of years designed)/number of years owned.
4 一个家庭在特定一年只能指定一套自住房。
A family can only designate one housing unit as a principal residence for any particular year.
5. The 4 Year Rule
A property owner can designate the property as their principal residence up to 4 years in which it isn’t normally inhabited.
The 4 year maximum doesn’t apply if all of the following conditions are met:
•The property wasn’t lived in due to a relocation of employment
•The employer isn’t a related party
•The property becomes a principal residence during employment or after termination of employment
This is important because on rental properties you are allowed to designate a maximum of 4 years for the principal residence exemption, while the property is being rented out (provided you are still a Canadian resident).
实战：
1 自住房由家庭指定，一般选择增值最大的来避免交增值税。第一套房总是认为为自住，即使楼花也算自住房。
2 出租： 如果家庭只有1套，房东出租部分房间。根据出租面积比例决定是否有自住房资格。如果出租面积超过50%，失去自住房资格。
3变更自住房资格。举例：假如2000年买一套小house A, 2010年买一个大house B，同时指定B为自住房。2015年卖掉A，A增值了50万。
那么可以豁免的增值税部分： 50万*（1+10年）/15年=36.7万
该交税部分： (50-36.7)*50%=6.65万更多精彩文章及讨论，请光临枫下论坛 rolia.net
1 Personal-use property: a property used primarily for personal or enjoyment.
这个包括自住和投资房,用于区别于商业office来讲。
2 . Principal residence: any housing unit owned by the taxpayer, either by himself/herself or jointly and ordinarily inhabited by the taxpayer, taxpayer’s spouse or former spouse.
自住房的定义。
3 . 如何计算豁免capital gain
The exempt portion:
Gain*(1+number of years designed)/number of years owned.
4 一个家庭在特定一年只能指定一套自住房。
A family can only designate one housing unit as a principal residence for any particular year.
5. The 4 Year Rule
A property owner can designate the property as their principal residence up to 4 years in which it isn’t normally inhabited.
The 4 year maximum doesn’t apply if all of the following conditions are met:
•The property wasn’t lived in due to a relocation of employment
•The employer isn’t a related party
•The property becomes a principal residence during employment or after termination of employment
This is important because on rental properties you are allowed to designate a maximum of 4 years for the principal residence exemption, while the property is being rented out (provided you are still a Canadian resident).
实战：
1 自住房由家庭指定，一般选择增值最大的来避免交增值税。第一套房总是认为为自住，即使楼花也算自住房。
2 出租： 如果家庭只有1套，房东出租部分房间。根据出租面积比例决定是否有自住房资格。如果出租面积超过50%，失去自住房资格。
3变更自住房资格。举例：假如2000年买一套小house A, 2010年买一个大house B，同时指定B为自住房。2015年卖掉A，A增值了50万。
那么可以豁免的增值税部分： 50万*（1+10年）/15年=36.7万
该交税部分： (50-36.7)*50%=6.65万更多精彩文章及讨论，请光临枫下论坛 rolia.net