2016년 부터 PRINCIPAL RESIDENCE(1가구 1주택) 로 사용한 집에 대하여도 매도한 경우는 개인 TAX 신고시 SCHEDULE 3에 보고하게되어 있습니다. 많은 분들이 잘몰라서 안하는 경우 나중에 걸리게되면 PENALTY 가 $8,000 까지 납부하는 경우가 있으니 꼭 하시기 바랍니다. 2021년 후반부터 집을 파시는 분이 많이 있어서 혹시라도 문제가 생길수 있으니 자세한 것은 아래 WEBSITE 참고하시고 4/30 까지 신고하세요.

https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2016-growing-middle-class/reporting-sale-your-principal-residence-individuals.html

For the sale of a principal residence in 2016 or later tax years, CRA will only allow the principal residence exemption if you report the sale and designation of principal residence in your income tax return. If you forget to make a designation of principal residence in the year of the sale, it is very important to ask the CRA to amend your income tax and benefit return for that year. Under proposed changes, the CRA will be able to accept a late designation in certain circumstances, but a penalty may apply.

The penalty is the lesser of the following amounts:

1.   $8,000; or

2.   $100 for each complete month from the original due date to the date your request was made in a form satisfactory to the CRA.

More information on late designations is available on the CRA website under Late, amended, or revoked elections.