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@Manitoba

因工搬家虽说可以无限期，但是搬的那年要报备CRA (做45(2) election)，否则一样也只有4年的期限。楼上要求的原文：

insane2011(TaxPro)
Section 54.1 removes the above-mentioned four-year limitation for tax years covered by a subsection 45(2) election if all of the following conditions are met:
a) the taxpayer does not ordinarily inhabit the housing unit during the period covered by the election because the taxpayer’s or his or her spouse’s or common-law partner’s place of employment has been relocated;
b) the employer is not related to the taxpayer or his or her spouse or common-law partner;
c) the housing unit is at least 40 kilometers farther from such new place of employment than is the taxpayer’s subsequent place or places of residence; and
d) either:
• the taxpayer resumes ordinary habitation of the housing unit during the term of employment by that same employer or before the end of the tax year immediately following the tax year in which such employment terminates; or
• the taxpayer dies during the term of such employment.

全文链接在此：
(#10654193@0)
Last Updated: 2017-3-7
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Replies, comments and Discussions:

  • 枫下家园 / 钱财税务 / 请教自住房出租四年后怎么办？ -shunli(康佳); 2017-3-6 {149} (#10651259@0)
    孩子自己买房供房，因现和父母一起住，一直出租留作将来成家用。但是好像出租不能超过四年，否则自住房就变成出租房了~不太懂这个问题，请给点合理建议，谢谢。
    • 等房子卖掉的那年，在tax return 做45(3)election，这样自住以及变更为自住的前4年的capital gain是exempt的，但是4年之前的出租时段不能exempt。这么做的前提是出租房没有claim CCA。 -insane2011(happyforever); 2017-3-6 (#10652509@0) +1
      • 谢谢你的解答！那就是说在卖房的前四年要拿回来自住，还算自住房？ -shunli(康佳); 2017-3-6 (#10652542@0)
        • 是的。但是出租时不能claim CCA，不然卖房时的election无效 -insane2011(happyforever); 2017-3-6 (#10652575@0)
      • 前4年的capital gain是exempt的? 只有因工作等原因不得以搬离到其它地方去的，才是4年。 -tracyd(等待明天); 2017-3-6 (#10652867@0)
        • 因工作原因是无限期，54.1 election. see CRA IT-120R6. "Section 54.1 removes the above-mentioned four-year limitation for tax years covered by a subsection 45(2) election if all of the following conditions are met.......:" -insane2011(TaxPro); 2017-3-6 (#10652935@0)
          • 刚改的吗？以前一直有4年的限制 -gracexueli(懒猫); 2017-3-6 (#10652959@0) +1
          • 能否把完整的 CRA IT-120R6.原文贴过来？ -tracyd(等待明天); 2017-3-7 (#10654078@0)
            • 因工搬家虽说可以无限期，但是搬的那年要报备CRA (做45(2) election)，否则一样也只有4年的期限。楼上要求的原文： -insane2011(TaxPro); 2017-3-7 {932} (#10654193@0)
              Section 54.1 removes the above-mentioned four-year limitation for tax years covered by a subsection 45(2) election if all of the following conditions are met:
              a) the taxpayer does not ordinarily inhabit the housing unit during the period covered by the election because the taxpayer’s or his or her spouse’s or common-law partner’s place of employment has been relocated;
              b) the employer is not related to the taxpayer or his or her spouse or common-law partner;
              c) the housing unit is at least 40 kilometers farther from such new place of employment than is the taxpayer’s subsequent place or places of residence; and
              d) either:
              • the taxpayer resumes ordinary habitation of the housing unit during the term of employment by that same employer or before the end of the tax year immediately following the tax year in which such employment terminates; or
              • the taxpayer dies during the term of such employment.

              全文链接在此：
    • 谢谢。报税季节，应对一切专业回帖加声望！难找到好的专业人士～ -shunli(康佳); 2017-3-7 (#10654070@0)
      • 嗯，现在回答正事的太少了，都热衷真人秀去了～ -xishen(Jkang); 2017-3-7 (#10654149@0)

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