我前几天刚去Canada Place问过这个事。不需要住满一年。 1 e, R' \: k$ F/ [% H( i1 g5 T7 F/ F5 x
你去税务部门要一本《Capital Gains》,Chapter 6 对 principal residence 有明确的定义。时间上的要求是:$ I# h' l7 r( o6 A2 X: S
you,your current or former spouse or common-law partner,or any of your children lived in it at some time during the year,and you designate the property as your principal residence. ( p( ]. [$ O/ C- r4 d & m I/ ?; M( a i5 G5 V; O; L你可以坐那里打他们的专线电话询问细节。回答我问题的小姐说,some time 并无长短的限制,半个月一个月亦可,但你或家人必须住过。我的理解,证据只能是各种账单了。