不会丢home exemption，加拿大比美国好多了，

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/principal-residence-other-real-estate/changes-use.html

Every time you change the use of a property, you are considered to have sold the property at its fair market value and have immediately reacquired the property for the same amount. You have to report the resulting capital gain or loss (in certain situations) in the year the change of use occurs.

也就是说，他们把自住房出租的那一年，要清算自住房的增值，然后重设出租房（同一个房子）的基数。所以以前的自住房增值马上就可以兑现免税。

所以我再骂他们，这么多钱的事情，不去当地找专业咨询，而到网上来瞎问。有钱也要被折腾掉。

所有跟帖： 

• 柠檬是对的 -thankful- ♀ (0 bytes) () 08/08/2023 postreply 07:21:24

• 对房主很有利。只是一个房屋的估值与实际价值能轻易相差10-20%，漏洞。专业估值能弥补，不过买卖房的经纪人估值也有漏洞。 -守月- ♀ (66 bytes) () 08/08/2023 postreply 07:36:37