фото не вставилось почему-то в этой группе. Вот текст: Any income in respect of a property, net of applicable expenses, must be reported for tax purposes. While your election is in effect, you can designate the property as your principal residence for up to four years, even if you do not use your property as your principal residence.
Конечно, capital loss не оплачивается
Источник:
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/changing-your-principal-residence-a-rental-business-property.html#:~:text=Any%20income%20in%20respect%20of,property%20as%20your%20principal%20residence.