Use this form to designate a property as a principal residence and to calculate the capital gain for the year you:
• disposed of, or were considered to have disposed of, your principal residence, or any part of it; or
• granted someone an option to buy your principal residence, or any part of it.
3. 如果“活动性商务物业”说的是a property used or held exclusively in carrying on an active business的话，那么这里的property的意思并不只是物业，而是泛指任何有价值的财产。如果“资产回报"的意思是资本增值所得的话，那么租金并不属于资本增值，而属于一般收入。加拿大所得税法里也没有“资本盈利税”这么一个税种，沾点边的概念是：资本增值所得的50%计入应税所得。即使是没有租金收入的投资性物业，由其被处置所实现的资本增值所得，仍然要有50%计入应税所得。
Cost amount and the $100,000 reporting threshold 9. Is the $100,000 threshold based on the fair market value of the property?
No, it is based on the cost amount. The cost amount is defined in subsection 248(1) of the Income Tax Act and generally is the adjusted cost base and not the fair market value.
. Do I have to report foreign personal-use property on Form T1135?
No, you do not have to report personal-use property. This includes vacation property that you use primarily as a personal residence (see real property questions below) and listed personal property such as works of art, jewelry, rare folios, rare manuscripts, rare books, stamps, and coins.