주거주지 면제Principal Residence Exemption (PRE)

principal residence of a taxpayer for a taxation year means a particular property that is a housing unit, a leasehold interest in a housing unit or a share of the capital stock of a co-operative housing corporation … and that is owned, whether jointly with another person or otherwise, in the year by the taxpayer, if (a) where the taxpayer is an individual other than a personal trust, the housing unit was ordinarily inhabited in the year by the taxpayer, by the taxpayer’s spouse or common-law partner or former spouse or common-law partner or by a child of the taxpayer,

쉽게 풀면주거주지는 그해에 내가 소유하고, 나·배우자(전 배우자 포함)·자녀가 실제로 살았던 주택(콘도, 리스홀드, 협동조합 지분 포함)입니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-54.html · 2026년 10월 30일 확인

a particular property shall be considered not to be a taxpayer’s principal residence for a taxation year (c) where the taxpayer is an individual other than a personal trust, unless the particular property was designated by the taxpayer in prescribed form and manner to be the taxpayer’s principal residence for the year and no other property has been designated for the purposes of this definition for the year … (ii) where the year is after 1981, (A) by the taxpayer, (B) by a person who was throughout the year the taxpayer’s spouse or common-law partner … (C) by a person who was the taxpayer’s child (other than a child who was at any time in the year a married person, a person who is in a common-law partnership or 18 years of age or older)

쉽게 풀면정해진 양식으로 지정한 집만 주거주지가 됩니다. 그리고 1981년 이후의 해(즉 1982년부터)에는 같은 해에 나, 배우자, 미성년 자녀 중 누구도 다른 집을 지정하지 않았어야 합니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-54.html · 2026년 10월 30일 확인

the taxpayer’s gain for a taxation year from the disposition of a property that was the taxpayer’s principal residence … is the amount determined by the formula A - (A × B/C) - D where A is the amount that would, if this Act were read without reference to this paragraph and subsections 110.6(19) and 110.6(21), be the taxpayer’s gain therefrom for the year, B is (i) if the taxpayer was resident in Canada during the year that includes the acquisition date, one plus the number of taxation years that end after the acquisition date for which the property is the taxpayer’s principal residence and during which the taxpayer was resident in Canada, … C is the number of taxation years that end after the acquisition date during which the taxpayer owned the property whether jointly with another person or otherwise

쉽게 풀면남는 이익 = 이익 − 이익 × (1 + 지정한 해 수) ÷ 소유한 해 수. 산 해에 캐나다 거주자였다면 지정한 해 수에 1을 더합니다("플러스 1년").

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-40.html · 2026년 10월 30일 확인

(b) where the taxpayer is a personal trust or an individual other than a trust, the taxpayer (i) elected under subsection 45(2) that relates to the change in use of the particular property in the year or a preceding taxation year, … (d) because of paragraph (b), if solely because of that paragraph the property would, but for this paragraph, have been a principal residence of the taxpayer for 4 or more preceding taxation years,

쉽게 풀면45조(2) 선택을 하면 살지 않는 동안에도 주거주지로 지정할 수 있지만, 이 방법만으로는 4년을 넘겨 지정할 수 없습니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-54.html · 2026년 10월 30일 확인

For the purposes of this Subdivision and section 13, if a taxpayer elects in respect of any property of the taxpayer in the taxpayer’s return of income for a taxation year under this Part, (a) if subparagraph (1)(a)(i) or paragraph 13(7)(b) would otherwise apply to the property for the taxation year, the taxpayer is deemed not to have begun to use the property for the purpose of gaining or producing income;

쉽게 풀면세금 신고서에서 이 선택을 하면, 집을 세 주기 시작했어도 세법은 임대(소득 목적 사용)를 시작하지 않은 것으로 봅니다. 그래서 그 시점에 시가로 판 것으로 보는 규칙이 적용되지 않습니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-45.html · 2026년 10월 30일 확인

if, absent this subsection and paragraph 40(2)(b), a taxpayer would have had a gain from the disposition of a flipped property, then throughout the period that the taxpayer owned the flipped property (a) the taxpayer is deemed to carry on a business that is an adventure or concern in the nature of trade with respect to the flipped property; … a flipped property of a taxpayer means a property … that is (a) prior to its disposition by the taxpayer, either (i) a housing unit located in Canada, or (ii) a right to acquire a housing unit located in Canada; and (b) owned or, in the case of a right to acquire, held, by the taxpayer for less than 365 consecutive days prior to its disposition, other than a disposition that can reasonably be considered to occur due to, or in anticipation of, one or more of the following events:

쉽게 풀면캐나다의 집이나 분양권을 365일 미만 가지고 팔아 이익이 나면 사업으로 봅니다. 그러면 주거주지 면제(40조(2)(b))를 쓸 수 없습니다. 법에 적힌 사정(사망, 이혼, 실직 등)이 있으면 예외입니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-12.html · 2026년 10월 30일 확인