卖自住房要交资本利得税吗

加拿大联邦法律：官方原文

if it is not the case that the taxpayer was resident in Canada during the year that includes the acquisition date, the number of taxation years that end after the acquisit

生效日：未注明 · 核对日：2026-11-04 · ✅源 · 下次复核：2027-05-04

加拿大联邦法律：官方原文

is ½ of the taxpayer’s capital gain

生效日：2026-10-01 · 核对日：2026-10-01 · ✅源 · 下次复核：2027-03-30

CRA：官方原文

only one property per family unit can be designated as a principal residence

生效日：未注明 · 核对日：2026-11-04 · ✅源 · 下次复核：2027-05-04

CRA：官方原文

Every time you change the use of a property, you are considered to have sold the property at its fair market value

生效日：未注明 · 核对日：2026-11-04 · ✅源 · 下次复核：2027-05-04

CRA：官方原文

The income producing use is ancillary to the main use of the property as a residence There is no structural change to the property No capital cost allowance is claimed on the property

生效日：未注明 · 核对日：2026-11-04 · ✅源 · 下次复核：2027-05-04

CRA：官方原文

attach a letter signed by you to your income tax and benefit return of the year in which the change of use occurs

生效日：未注明 · 核对日：2026-11-04 · ✅源 · 下次复核：2027-05-04

CRA：官方原文

you can designate the property as your principal residence for up to four years, even if you do not use your property as your principal residence

生效日：未注明 · 核对日：2026-11-04 · ✅源 · 下次复核：2027-05-04

CRA：官方原文

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.

生效日：2023 年 1 月 1 日起（2022 年 12 月 31 日后处置） · 核对日：2026-10-17 · ✅源 · 下次复核：2027-04-15