出租或商用部分不超过自住部分。2. 不改变结构以让其更加适合出租或商用。3. 不申报CCA。 也就是楼主如果出租或商用部分不超过50%，就无须申报capital gain。但是按照楼主33%出租，33%商用来看，显然是需要申报了。
You are usually considered to have changed the use of part
of your principal residence when you start to use that part
for rental or business purposes. However, you are not
considered to have changed its use if:
■ your rental or business use of the property is relatively
small in relation to its use as your principal residence;
■ you do not make any structural changes to the property
to make it more suitable for rental or business
purposes; and
■ you do not deduct any CCA on the part you are using for
rental or business purposes.
If you meet all of the above conditions, the whole property
may qualify as your principal residence, even though you
are using part of it for rental or business purposes
You are usually considered to have changed the use of part
of your principal residence when you start to use that part
for rental or business purposes. However, you are not
considered to have changed its use if:
■ your rental or business use of the property is relatively
small in relation to its use as your principal residence;
■ you do not make any structural changes to the property
to make it more suitable for rental or business
purposes; and
■ you do not deduct any CCA on the part you are using for
rental or business purposes.
If you meet all of the above conditions, the whole property
may qualify as your principal residence, even though you
are using part of it for rental or business purposes