出租房能指定为 principal residence 吗?能!

我被标题吓了一跳。

赶紧复习了principal residence 的定义及其要求。

学习税法实在是个咬文嚼字的过程。这不,又有空子可钻了!

故事背景

  • 年迈的父亲持有住房10年
  • 10年间,房子低价出租给儿子一家
  • 10年间,父亲一直住老人院,没有其他住房

 群众问题

  1. 如果卖房,父亲是否可以指定该房为自己的principal residence?
  2. 若房子以市价租给儿子一家,父亲正常报租金收入,他是否可以指定该房为自己的principal residence?

CRA回答

  • 通常来说,房子属于capital property
  • 根据税法section 54 对Principal Residence 的定义,房子必须被正常居住(”ordinarily inhabited);居住的人可以是房主本人,配偶(前配偶),或其子女.
  • 定义中并没有提及出租房不能principal residence

The definition of principal residence does not provide that a housing unit which is rented cannot be a principal residence when the tenant who lives in the unit is one of the persons listed in paragraph (a) of this definition.

Consequently, we are of the view that the mere fact that a taxpayer rents a housing unit to a child for a rent corresponding to its fair market value or some other value, will not prevent the taxpayer from designating this unit as his principal residence provided that all the conditions provided in the definition of “principal residence” are satisfied.