本文发表在 rolia.net 枫下论坛To make this election, attach to your income tax and benefit return a letter signed by you. Describe the property and state that you want subsection 45(3) of the Income Tax Act to apply. You have to make this election by the earliest of the following dates:■ 90daysafterthedatetheCRAasksyoutomakethe election■ thedateyouarerequiredtofileyourincometaxand benefit return for the year in which you actually sell the property
刚刚找到这个案例例子。回答的比较清楚，但不知是不是正确 <div style='' class=open-graph > <div><img src='http://static1.squarespace.com/static/5a30cef12aeba58c0fb62f60/5a376671c830258ccbc8b542/5f861ce2352335242b6ade3b/1604089043310/640.jpg?format=1500w'></div> <div class=brief style='margin: 1em 0;'>45 (2) election是当房子由自住变为出租，用来延长自住年份(４年)的一个税务操作。这个election须在房屋改变用途当年提交，以便卖房时利用principal residence exemption 达到省税免税的目的。 而本篇说的是45 (3) ，和45(2)并称黑白双煞在房东界享有很高的声誉。45(3)是从出租变为自住，用来延长自住年份(４年) 的一个税务操作。45(3) election在需要在卖房那年报税时提交，同样是利用principal residence exemption的威力达到省税免税的目的。 举个例子： 老王于2007年买了一处60</div> <div class=url> Full Story:<br> <a href='https://www.phoenixmortgage.ca/blog-post/2020/10/13/-452-ljyn5' target=_blank>https://www.phoenixmortgage.ca/blog-post/2020/10/13/-452-ljyn5</a> </div> </div>
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