呵呵,为什么不能作为capital loss,请解释一下呢?2 L$ G6 m( U. p& w
urspace 发表于 2011-6-16 09:46
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; j0 |5 Z7 D8 T* ^3 Rcapital loss只能是源自capital property. }9 g& Z. Q8 R9 C
! O4 m# t; @2 F) H而capital property 是不包括自住房。: w" T; v; S( s
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capital property包括: ( d( G4 D0 m+ v; y# u: J) H9 x9 W证券,land and building, equipment which are used in business or rental operation. ' ^7 d6 l: f, d" B" y3 }6 R; l1 p0 I+ P7 ~# u
自住房属于personal use property, 根据ITA 40(2)g(iii) loss from the disposition of a personal use property is deemed to be nil.