Principal residence and rental: tax change of use
Detect when renovation or a new unit actually changes tax use of all or part of the property.
Document triage — not legal/tax advice or a warranty decision. Données vérifiées: 2026-08-23.
VERT / GREEN
Dates, portions, rents, costs and personal use are documented.
JAUNE / YELLOW
A change in use can trigger a deemed disposition, subject to 45(2)/45(3) elections and current rules.
ROUGE / RED
Do not claim CCA or choose tax treatment without understanding its effect on elections and principal-residence treatment.
Checks
What the professional checks
- Assess full/partial change and fair market value
- Verify 45(2)/45(3), CCA and principal residence based on facts
Official sources
Remaining system checks not to miss
V15 covers issues that can block a project, cause a loss or become expensive once concealed.
Often-overlooked service interfaces
V26 connects systems that cross utility, plumbing, HVAC, envelope and metering boundaries.
Use, excavation and construction constraints
V34 connects use permits, soil, excavation, neighbouring structures and public-space logistics before hard-to-reverse work.