주택 플리핑 규정 (365일 규칙)Residential Property Flipping Rule

For the purposes of this Act, if, absent this subsection and paragraph 40(2)(b), a taxpayer would have had a gain from the disposition of a flipped property, then throughout the period that the taxpayer owned the flipped property (a) the taxpayer is deemed to carry on a business that is an adventure or concern in the nature of trade with respect to the flipped property; (b) the flipped property is deemed to be inventory of the taxpayer’s business; and (c) the flipped property is deemed not to be capital property of the taxpayer.

쉽게 풀면플리핑한 집에서 이익이 나면, 그 집을 가진 기간 내내 사업을 한 것으로 보고 집을 사업 재고로 봅니다. 자본 자산이 아니므로 양도소득이 아니고, 40조(2)(b)의 주거주지 비과세도 적용되지 않습니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-12.html · 2026년 10월 30일 확인

a flipped property of a taxpayer means a property (other than a property, or a right to acquire property, that would be inventory of the taxpayer if the definition inventory in subsection 248(1) were read without reference to subsection (12)) that is (a) prior to its disposition by the taxpayer, either (i) a housing unit located in Canada, or (ii) a right to acquire a housing unit located in Canada; and (b) owned or, in the case of a right to acquire, held, by the taxpayer for less than 365 consecutive days prior to its disposition, other than a disposition that can reasonably be considered to occur due to, or in anticipation of, one or more of the following events:

쉽게 풀면캐나다에 있는 주택이나 그 주택을 살 권리(분양권)를 365일 연속 미만으로 가지고 있다가 팔면 "플리핑한 집"입니다. 다만 아래 예외 사유 때문에 판 경우는 빼고, 원래부터 사업 재고인 집도 뺍니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-12.html · 2026년 10월 30일 확인

(i) the death of the taxpayer or a person related to the taxpayer, (ii) one or more persons related to the taxpayer becoming a member of the taxpayer’s household or the taxpayer becoming a member of the household of a related person, (iii) the breakdown of the marriage or common-law partnership of the taxpayer if the taxpayer has been living separate and apart from their spouse or common-law partner for at least 90 days prior to the disposition, (iv) a threat to the personal safety of the taxpayer or a related person, (v) the taxpayer or a related person suffering from a serious illness or disability, (vi) an eligible relocation of the taxpayer or the taxpayer’s spouse or common-law partner, if the definition eligible relocation were read without reference to the requirements for the new work location and the new residence to be in Canada, (vii) an involuntary termination of the employment of the taxpayer or the taxpayer’s spouse or common-law partner, (viii) the insolvency of the taxpayer, or (ix) the destruction or expropriation of the property.

쉽게 풀면사망, 가족과 합가, 90일 이상 별거를 동반한 이혼·결별, 신변 위협, 심각한 질병이나 장애, 직장 이동, 비자발적 해고, 파산, 집의 파괴나 수용 때문에 팔았다면 365일 안에 팔아도 플리핑 규정이 적용되지 않습니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-12.html · 2026년 10월 30일 확인

For the purposes of this Part, a taxpayer’s loss from a business in respect of a flipped property is deemed to be nil.

쉽게 풀면플리핑한 집을 손해 보고 팔면 그 손실은 0으로 보아 다른 소득에서 뺄 수 없습니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-12.html · 2026년 10월 30일 확인

(a) subject to paragraphs (a.1) to (a.3), a taxpayer’s taxable capital gain for a taxation year from the disposition of any property is ½ of the taxpayer’s capital gain for the year from the disposition of the property;

쉽게 풀면플리핑 규정이 적용되지 않는 양도소득은 이익의 절반만 과세 대상 소득에 들어갑니다. 플리핑 규정이 적용되면 이 절반 규칙을 쓸 수 없습니다.

출처: laws-lois.justice.gc.ca/eng/acts/I-3.3/section-38.html · 2026년 10월 30일 확인