https://www.nbc.ca/personal/advi ... a-estate-taxes.html
The capital gain, or profit, on the deceased's principal residence is not taxable. If the deceased had more than one residence, a calculation can be performed to determine the capital gain on each residence and then the option that involves lower taxes can be selected.
这篇文章这一点是错的:
https://info.51.ca/articles/1220390?wyacs=info-article-list
但在王太太去世 的当年,其拥有的一半的物业将被视同卖出,即王太太将为这部分资本增值付税