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我也不太清楚，看看这个网页的条件解释45（2）

lhq2000(阿伟)

The property may qualify as the taxpayer's principal residence for more than 4 taxation years (under certain conditions) if the reason for the change in use is that the place of employment of the taxpayer or the taxpayer's spouse or common-law partner has been relocated. The conditions (as per subsection 54.1 of the Income Tax Act) include:

  1. the employer must not be related to the taxpayer or the taxpayer's spouse or common-law partner;
  2. the property must be at least 40 kilometres farther from the new place of employment than is the subsequent residence; and
  3. either
    1. the taxpayer resumes inhabitation of the property during the term of employment with the same employer, or by the end of the taxation year following the year in which the employment terminates; or
    2. the taxpayer dies during the term of the employment.
(#13667127@0)
Last Updated: 2021-4-30
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Replies, comments and Discussions:

  • 枫下家园 / 钱财税务 / Last minute 报税问题请教，2020年自住转出租，不想dispose，因为房子fair market value在今年初比去年年底大概多20万，想报election 45(2)，明年dispose。刚刚才发现CRA网站说需要邮寄一封信，不知道可以在CRA upload document么， 另外哪有类似模板么？ -julybbs7(小山); 2021-4-29 (#13666605@0)
    • 有的，你寄出去以后可以要求CRA确认收到。这样才放心。用寄的，很方便。 -torontostar2011(torontostar); 2021-4-30 (#13666940@0)
      • 多谢！！ 最快今天寄出去，希望不要罚款 -julybbs7(小山); 2021-4-30 (#13667041@0)
    • 每户每年只能有一个自住房。如果用45（2）将出租房指定为Principal。那你现在的房子是租的吗？ -lhq2000(阿伟); 2021-4-30 (#13667017@0)
      • 现在的房子是自己真的住在里面，出租的房子还是Principal，想明年再报change of use -julybbs7(小山); 2021-4-30 (#13667043@0)
        • 我估计不行，除非两个房子都没有出租。有人说45（2）是给出国工作一两年，在加拿大没有其他自住房的情况下使用的。 -lhq2000(阿伟); 2021-4-30 (#13667071@0)
          • 那人说的不全对。 -criss(criss); 2021-4-30 (#13667271@0)
      • 另外一套是自己买的，想明年再指定新买的房子为Principal -julybbs7(小山); 2021-4-30 (#13667068@0)
        • 收到新房后，你有一年时间卖旧房as principle. -starw(starwar); 2021-4-30 (#13667079@0)
          • 好像是，因为2020年至少半年时间里这套房还是我的Primary， CRA网站：You only have to report the gain that relates to the years your home was not your principal residence. 这里说的是years，不是month，所以我可以明年报change of use. -julybbs7(小山); 2021-4-30 (#13667125@0)
        • 按照Tax Guideline，出租的时候就已经Change of use.如果没有出租，应该是可以的。但是不用填45（2）。我是2019买的新房，2020年出租旧的。我可以指定旧房时间2006-2019.然后利用PLUS ONE，把2020年的CapitalGain也免了。但是新房只能2020-未来。 -lhq2000(阿伟); 2021-4-30 (#13667086@0)
          • 我是2020买的新房，7月搬家，旧房立马就出租了，因为也报了出租收入，Change of use的确发生在2020年了 -julybbs7(小山); 2021-4-30 (#13667105@0)
            • 我也不太清楚，看看这个网页的条件解释45（2） -lhq2000(阿伟); 2021-4-30 {1049} (#13667127@0)

              The property may qualify as the taxpayer's principal residence for more than 4 taxation years (under certain conditions) if the reason for the change in use is that the place of employment of the taxpayer or the taxpayer's spouse or common-law partner has been relocated. The conditions (as per subsection 54.1 of the Income Tax Act) include:

              1. the employer must not be related to the taxpayer or the taxpayer's spouse or common-law partner;
              2. the property must be at least 40 kilometres farther from the new place of employment than is the subsequent residence; and
              3. either
                1. the taxpayer resumes inhabitation of the property during the term of employment with the same employer, or by the end of the taxation year following the year in which the employment terminates; or
                2. the taxpayer dies during the term of the employment.
    • 只是不知道如果file 45（2），会不会影响plus one year rule -julybbs7(小山); 2021-4-30 (#13667655@0)

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