即使是出租,也不一定要申报。见
CRA问答#13原文如下:
Foreign investment property doesn't include personal-use property such as vacation property. What if an individual rents out the vacation property for a few months during the year and it's obvious that the intention is to recover some costs associated with ownership? Bearing in mind the CRA's no-expectation-of-profit criteria, does it now become a foreign investment property?
If the individual is using the property mainly for personal use and enjoyment, it's considered personal-use property and does not have to be reported.
Whether a particular property is used mainly for personal use and enjoyment or whether it's being held as an investment property, is a question of fact that's determined on a case-by-case basis. The tax treatment of the property on the person's income tax return is generally the basis for determining whether or not it should be reported under the reporting rules.
For example, if the individual is renting the property with a reasonable expectation of profit, it should be reported as an investment property on the individual's income tax return.
However, if there's no reasonable expectation of profit and the individual is merely recovering part of personal expenses, the CRA will consider it a personal-use property, and it will be excluded from the reporting requirements.