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@Manitoba

看看这条，好像没说只对2016年起实用？：

moyuewusheng(快乐无边)
本文发表在 rolia.net 枫下论坛Changes in use
You can be considered to have sold all or part of your property even though you did not actually sell it. The following are some sample situations:

You change all or part of your principal residence to a rental or business operation.
You change your rental or business operation to a principal residence.
Every time you change the use of a property, you are considered to have sold the property at its fair market value and to have immediately reacquired the property for the same amount. You have to report the resulting capital gain or loss (in certain situations) in the year the change of use occurs.

If the property was your principal residence for any year you owned it before you changed its use, you do not have to pay tax on any gain that relates to those years. You only have to report the gain that relates to the years your home was not your principal residence.

If you were using the property to earn or produce income before you changed its use, see Real estate, depreciable property, and other properties for information on how to report any capital gain or loss.更多精彩文章及讨论，请光临枫下论坛 rolia.net
(#10769002@0)
Last Updated: 2017-4-29
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Replies, comments and Discussions:

  • 枫下家园 / 钱财税务 / 去年换房，听说根据新政策得要填T2091表，对吗？那个软件有这个功能？比如Turbo？谢谢！ -simon68(康益); 2017-4-22 (#10755070@0)
    • 2091针对的是有多套自住房时，在一段时间内需要指定不同的房子作为自住房。如果只有一套只需要填schedule 3 -insane2011(TaxPro); 2017-4-23 (#10755849@0)
      • 高手啊.谢谢. -simon68(康益); 2017-4-23 (#10756308@0)
      • 我有两套，一套父母在住，没有任何租金收益。请问怎么报比较有利？ -legendbb(legendbb); 2017-4-26 (#10762596@0)
        • 房子给子女或者(前)配偶住算自住房，可以用2091最大程度减少capital gain. 但是通常情况下给父母住不算自住，你这种情况没什么选择，卖掉时要交增值税。 -insane2011(TaxPro); 2017-4-26 (#10762888@0)
          • 如果夫妻居住在不同城市（没有分居），两套房都能算自住吗？ -luren999(luren); 2017-4-27 (#10765163@0)
            • 请高手帮助 -luren999(luren); 2017-4-28 (#10766811@0)
            • 只能一处算自住 -heyi(应许); 2017-4-28 (#10766931@0)
            • 两个房子都算是personal use，不是投资房。但是你们夫妻两个只能有一套自住房。好处就是可以任选其中一套。。。。。 -insane2011(TaxPro); 2017-4-28 (#10767466@0)
      • T2091是按平均算法计算增值，这样在房价变化不大期间出租不是亏了？ -heyi(应许); 2017-4-28 (#10766871@0)
        • 的确是的。如果想用FMV计算capital gain，在房子变为出租房的那年的tax return上有要按照change in use rule 做deemed disposition, 并且file t2091 exemption. -insane2011(TaxPro); 2017-4-28 (#10767461@0)
          • 还是不清楚FMV是怎么操作的?可以利用election 45(2)先指定四年出租为自住然后再做FMV可以吗？ -heyi(应许); 2017-4-28 (#10767564@0)
            • election 45(2)有很严格的条件限制，除非你是因为雇主或配偶不得不RELOCATE，并跟原自住居所40公里以外的地方居住。 -moyuewusheng(快乐无边); 2017-4-29 (#10768632@0)
              • 四年是优惠，工作原因没有限制。可以看税务局网站。 -heyi(应许); 2017-4-29 (#10768725@0)
                • 又仔细读了CRA的POLICY，四年出租是有效期，如果超过四年并满足严格的条件可延长。但是你不能在有效期间指定其他PROPERTY为首要自住房（However, you can only do this if you do not designate any other property as your principal residence for this time） -moyuewusheng(快乐无边); 2017-4-29 (#10768781@0)
                  • 这是你的选择，默认是你居住的房子 -heyi(应许); 2017-4-29 (#10768785@0)
                    • 如果一个人同时拥有两套，必须指定一套为自住才行吧？指定哪套必须报备税务局吗？怎么报备？ -moyuewusheng(快乐无边); 2017-4-29 (#10768791@0)
                      • 还是无需报备，税务局默认你居住的（报税用的，DRIVER LICENSE的）是自住？ -moyuewusheng(快乐无边); 2017-4-29 (#10768795@0)
          • 请问TAXPRO，我在2015年7月1日将我原自住的房子变成出租房，我现在还能补报T2019 EXEMPTION么？另外，怎么填CHANGE IN USE RULE做DEEMED DISPOSITION?哪有表可下载？谢！ -moyuewusheng(快乐无边); 2017-4-29 (#10768563@0)
            • 哦，需要说明的是，我2015年7月1日前只有一套房A（自住），2015年7月1日后又买了一套B，然后B自住，A出租。 -moyuewusheng(快乐无边); 2017-4-29 (#10768565@0)
            • 自己仔细读了CRA相关信息，终于明白，2016年之前卖房或改变用途（自住改出租）是要填SCHEDUL 3 (CAPITAL GAIN & LOSS)，自住改出租做DEEMED DISPOSITION，即便自住在改变时不用交税，但还是要填SCHEDUL 3的，不知道我的理解对不对？请税务达人指教！ -moyuewusheng(快乐无边); 2017-4-29 (#10768789@0)
              • 不对。2016前自住改出租不需要填 -insane2011(TaxPro); 2017-4-29 (#10768829@0)
                • t2091是卖房时填的，如果仅仅出租，出租多久不知，如何填？如果填FMV,如何得到？ -heyi(应许); 2017-4-29 (#10768879@0)
                  • 我是指从自住房变成出租房的时候要做DEEMED DISPOSITION处理，算FMV可以从邻居类似的买卖房价做估价参考吧？贷款时的APPRAISAL不就是这么估价的吗？ -moyuewusheng(快乐无边); 2017-4-29 (#10769007@0)
                    • 同样房子差价很大，税额也差距很大 -heyi(应许); 2017-4-29 (#10769057@0)
                    • 完全可以让出租的几年增值为零，税务局会同意吗？ -heyi(应许); 2017-4-29 (#10769075@0)
                      • 看看最近的税务网站更新的信息：自2016年开始，自住改变用途变出租，是强制性必须报备SCHEDUL 3的，除非你选择election 45 (2). -moyuewusheng(快乐无边); 2017-4-30 {158} (#10769580@0)
                        至于2016年前改变用途的，没有强制需要报备税务，但当你处置该PROPERTY时，你还是要核定之前每次DEEMED DISPOSITION的FMV。FMV你可以填你的，但税务局是否同意，会调整。
                  • 另外，我指的是SCHEDUL 3（自住变出租，没卖），不是T2091。 -moyuewusheng(快乐无边); 2017-4-29 (#10769042@0)
                • 看看这条，好像没说只对2016年起实用？： -moyuewusheng(快乐无边); 2017-4-29 {1105} (#10769002@0)
                  本文发表在 rolia.net 枫下论坛Changes in use
                  You can be considered to have sold all or part of your property even though you did not actually sell it. The following are some sample situations:

                  You change all or part of your principal residence to a rental or business operation.
                  You change your rental or business operation to a principal residence.
                  Every time you change the use of a property, you are considered to have sold the property at its fair market value and to have immediately reacquired the property for the same amount. You have to report the resulting capital gain or loss (in certain situations) in the year the change of use occurs.

                  If the property was your principal residence for any year you owned it before you changed its use, you do not have to pay tax on any gain that relates to those years. You only have to report the gain that relates to the years your home was not your principal residence.

                  If you were using the property to earn or produce income before you changed its use, see Real estate, depreciable property, and other properties for information on how to report any capital gain or loss.更多精彩文章及讨论，请光临枫下论坛 rolia.net
                  • 在2016年前卖自住房不需要申报。唉，似懂非懂最麻烦 -insane2011(TaxPro); 2017-4-29 (#10769030@0)
                    • 您说的是“卖”，我说的是“变”-只变用途而不卖。 -moyuewusheng(快乐无边); 2017-4-29 (#10769037@0)
                • 好像您说的是对的，principal residence disposition报备新规定从2016年报税年开始。2016之前不要报备税务局，但在自住房改为出租房后出售或再变回PRINCIPAL RESIDENCE时都要报备。 -moyuewusheng(快乐无边); 2017-4-29 {944} (#10769033@0)
                  9. Does the new rule apply for deemed dispositions of property?
                  Yes. The new rules apply for deemed dispositions. A deemed disposition occurs when you are considered to have disposed of property, even though you did not actually sell it. For example, a deemed disposition will occur if there is a change in use of the property:

                  You change all or part of your principal residence to a rental or business operation.
                  You change your rental or business operation to a principal residence.
                  When you change the use of a property, you are generally considered to have sold the property at its fair market value and to have immediately reacquired the property for the same amount. You have to report the disposition (and designation) of your principal residence and/or the resulting capital gain or loss (in certain situations) in the year the change of use occurs.

                  Refer to the T4037, Capital Gains 2016, once available, for more information.
    • Ufile 报税，从哪里能找到T2091表和schedule 3 ? -luren999(luren); 2017-4-27 (#10765154@0)
      • up -luren999(luren); 2017-4-28 (#10766807@0)
    • 请问你去年换房，新房自住，旧房是卖掉了还是出租去了？如果旧房卖掉或则出租出去都要填SHEDULE 3么？ -moyuewusheng(快乐无边); 2017-4-29 (#10768575@0)

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