Sale of a principal residence - tax filing requirement

个人税表上，出售主要住宅的申报要求

Renee

2021-02-20

主要要点：

1. 需要填报2张表格:Schedule 3 and T2091

2. 出售的房屋需要在整个拥有的过程中，都定义为主要住宅。如果有间断，填表会遇到 瓶颈，建议你不要自己填写。找会计师商量处理。

3. 填写之后，建议到总表上检查一下，看看Capital Gain 栏目上是不是报告的是零收入。

4. 以下是税务局网站培训要点，供自己填写税表的朋友参考。

Any gain made from the sale is not taxable because of the principal residence exemption.

Reporting the sale and designation:

Dispositions in 2016: Report the sale and designation on Schedule 3, Capital Gains (or Losses)

Disposition in 2017 and later years:

Report the sale and designation on Schedule 3, Capital Gains, and Complete form T2091(IND), Designation of a property as a principal residence by an individual (other than a personal trust)

Information required on the completion of the reporting:

- the date of acquisition

- the date of disposition

- the proceeds of disposition

- the address of the principal residence

Resources

Questions and for more information, go to canada.ca/taxes. Search: reporting the sale of your principal residence for individuals