Ownership
2.79 In the common law jurisdictions, two forms of property ownership are recognized – legal and beneficial. Normally legal ownership exists when title is transferred to, recorded in, registered in or otherwise carried in the name of a person. Legal owners are generally entitled to enforce their ownership rights against all other persons. The distinction between legal and beneficial ownership does not exist in civil law; ownership is a unitary concept.
2.80 In the common law jurisdictions, one person’s legal ownership of a property may be subject to another person’s beneficial ownership of that property. The term
beneficial ownership is used to describe the type of ownership of a person who is entitled to the use and benefit of the property whether or not that person has concurrent legal ownership. A person who has beneficial ownership rights but not legal ownership can enforce those rights against the holder of the legal title. For example, beneficial ownership frequently arises when property is held in trust for a person in circumstances where, according to the terms of the trust, that person has authority to instruct the trustee to deal with the property as requested. (Where a personal trust, including a spousal trust, is involved, see also the rules mentioned in ¶
2.65 - 2.68.)
2.81 Beneficial ownership must be distinguished, however, from the other types of physical possession of property which a person may enjoy. For example, a tenant of a property, or a person who is allowed to occupy it only because the true owner has no objection, is not the beneficial owner of the property. In determining whether a person has beneficial ownership, one should consider such factors as the right to possession, the right to collect rents, the right to call for the mortgaging of the property, the right to transfer title by sale or by will, the obligation to repair, the obligation to pay property taxes and other relevant rights and obligations. Not all of these incidents of ownership need occur concurrently before it is concluded that the person has beneficial ownership of the property, which is a question of fact in each particular case (subject to any determination under the law regarding beneficial ownership such as, for example, in the manner described in ¶2.83 - 2.87).
2.82 Since in most cases the same person has both legal and beneficial ownership, determining ownership on the basis of beneficial ownership alone is not often required. The comments below deal with some situations where a taxpayer is considered to own, and other situations where a taxpayer is considered not to own, a property for purposes of the principal residence exemption.
摘自加拿大税务局网站:
https://www.canada.ca/en/revenue-ag...folio-s1-f3-c2-principal-residence.html#p2_79
另外,税务局的税务解释网站上的这个例子可能跟你和父母的情况相似,可以参考:
https://taxinterpretations.com/cra/severed-letters/2016-0647461e5