Starting now, "an individual who was not a resident in Canada in the year the individual acquired a residence will not be able to claim the exemption for that year," Morneau said.
到FINANCIAL POST看原文，比如他说："My view is that the Canadian housing market is stable," Morneau told reporters. "The measures we're taking today are intended to ensure long-term stability in the market."
The government’s most anticipated measure involves cracking down on foreign buyers who used loopholes to avoid paying taxes on real estate speculation.
Under the new rules, taxpayers will be required to report on their income tax returns the sale of a property for which they claim the so-called principal residence exemption. Under Canadian tax rules, homeowners do not pay taxes on the increased value – or capital gains – of the sale of their principal residences. In order to make that designation, a homeowner, their current or former spouse or any of their children must have lived in the home at some time during the year for which the designation is claimed.
以后加拿大人也好，外籍人士也好卖房要豁免税收要申报了，而且一年恐怕一个家庭也就一套了。
The federal government said the change will ensure that the principal residence exemption is used only by Canadian residents and that families designate just one property as their principal residence in a given year. 从这句话来看，只有永久居民和加拿大公民可以申请免税了
Morneau said that foreign buyers who were not residents at the time a home was bought will no longer be able to claim a principal residence exemption, and that families will only be able to designate “one property as the family’s principal residence for any given year.” 这里似乎把留学生，有工签的都给否定了，如果你买的的时候不是加拿大的永久居民或公民，那么你以后卖的时候，就必须交税了。
看看解读吧，Principal Residence的增值税豁免是不会取消的，从GLOBE AND MAIL上的文章分析是，凡是保税人可以豁免，原先可报可不报，但现在必须填税表了，填不了的，就不可能豁免了，而且今年就执行，如果这样上半年炒卖房的要哭了，因为这项政策出来的迟，很多人恐怕没有做准备，这样税少不了，由于收入增加了，相对福利也就减少了，对那些上半年卖了1套以上的就更惨，藏都藏不了，当然CRA很快就会有细则出台。如果明年上半年房市继续暴涨，那么有了这一年的数据，我估计明年6-8月份新的调控就可以出台了，比如收紧Principal Residence的定义等等，反正你有对策，他就拿出新招来。房产上现在是一块肥肉，无论联邦还是地方政府，都会想法从上面捞钱的。