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枫下家园 / 钱财税务 / 想把一出租房变为自住房，搬入当年要填T2091，45（3）等吗？谢谢。感觉不需要，T2091要等最后卖掉时才用。
-lhq2000(阿伟);
2-29
(#15978125@0)
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45(3)需要填吧，可以推迟交出租房的增值税 除非你想现在交。to help mitigate the immediate tax consequences of this deemed disposition, the Canadian tax law allows individuals to make a 45(3) election. By making this election, the property owner can defer recognizing the capital gain or loss that would otherwise arise from the change in use of the property
-narra(万儿八千);
2-29
{298}
(#15978162@0)
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咨询过一个会计师，45（3）可以搬入时或卖房时用。
-lhq2000(阿伟);
2-29
(#15978169@0)
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是不是搬入时更好一点？
-thegirlbefore(：);
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(#15978187@0)