鲜花( 2253) 鸡蛋( 32)
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发表于 2011-6-16 08:54
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本帖最后由 如花 于 2011-6-16 10:11 编辑 6 a9 o$ \8 e, T6 T) f$ p
呵呵,为什么不能作为capital loss,请解释一下呢?2 _! E, z* B- o$ v* n; O! T7 h, W
urspace 发表于 2011-6-16 09:46
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capital loss只能是源自capital property.
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而capital property 是不包括自住房。' U* v' c0 g2 \* E# D
/ B k- Y- k+ O: h/ s6 Wcapital property包括: X0 f- i+ c+ @, I
证券,land and building, equipment which are used in business or rental operation. s6 z" n3 W; f4 f: y9 |
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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. |
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