在家庭成员之间的房产转让十分常见。房产转让是房子所有权的转让，ownership从一个人换到另一个人。
家庭成员间转让房产所有权一般使用两种方式：赠与 (gift) 和 低价转让 (sale)
为什么要转让? 家人之间的转让基本是要达到以下几个目的：
高收入的转给低收入的，达到 income split 的目的，家庭整体降低交税；
父母的纯赠与，单纯想转换房子的 beneficial title；
为躲避债主，在债主追讨之前赶紧转移资产给家庭成员 【注意税法 section 160（2）】
父母为了规避遗产认证费 （Estate Administration Tax), 死之前先给孩子吧谈到家人之间 income splitting, 必然要提到“归属原则” （ attribution rule ）。 因为很多人都曾经被税务局按在“归属原则 ”这个大坑里。
有下面三种情形之一的， 就要留心“归属原则”找上门了：
将资产赠送给配偶，或未成年子女
赠送给配偶的资产有后续增值或亏损
将资产转移到信托（trust) 加拿大没有赠与税 。赠与和接受并不一定皆大欢喜。
夫妻之间赠与 税法认为夫妻之间应该以原始购入价赠与 + “归属原则”
老公把一套出租房赠给老婆，由于是夫妻关系， 税法规定赠与行为以原始购入价为基础进行 。房子是老公以40万买的, 转给老婆, 仍旧以40万为基础转. 由于平价赠与, 老公作为施赠人没有增值。老婆作为“受赠人” 的 cost base 为40万。 如果以后老婆将房子以100万卖掉，将会产生100-40 = 60万的增值。这60万增值收益要追溯回老公计税 （归属原则）。
为什么会这样呢？因为夫妻之间存在 Income Attribution Rules （又叫 spousal rollover rules) 。根据税法74.2条款, 夫妻之间赠与的资产在后续产生的任何收益都要追溯回施赠人的头上缴税。
夫妻之间规避“归属原则”的办法就是 – 以市价赠与!
继续上面的例子： 老公和老婆在赠与房产的这一年报税时, 提交了一份 election , 其中明确说明不希望 section 74.2 生效。 这样做的好处是 – 房子可被视同以市价赠与老婆，日后增值算在老婆自己头
上缴税。这种 election 尤其适合预防将来发生婚变, 比如离婚几年后老婆卖房, 增值收益反倒追溯回老公头上交增值税.
提醒: Election 以在老婆卖房的同年或更早提交，必须同时有两人签字.
父母赠给未成年的小孩(小于18岁) + “归属原则”
同样，将房产赠给未满18岁的孩子也受“归属原则“制约。赠与后产生的收益，比如房租， 要追溯回到原施赠人缴税。
和夫妻间的赠与不同的是：孩子名下的后续增值是在孩子头上缴税的。 所以，单纯从省税角度看，升值空间较大的资产比如房子，股票，珠宝，字画，可以考虑赠与给未成年的家庭成员。
但是, 未成年人名下持有资产也有其他方面的风险，要考虑 Family Law 下可能产生的后果。另，安省目前不接受转房产给小于18岁的未成年人。
父母赠与成年子女 税法视同以市场价售出
当把房产作为“礼物”赠与给成年子女时，税务上看, 赠与的房产必须视同以市价售出（deemed to have sold the property @ FMV）。如果赠与时房子的市价大于购入价，增值则照常缴纳增值税。
如果赠与的是Principal Residence，施赠方不须交税。接受方相当于以市价买入该房。
如果此时接受方已有自己的principal residence，受赠得来的房产则在税务上被视同为投资房，将来有增值要缴纳增值税。（增值= 最终售价- 接受时的FMV）
如果赠与的房产是施赠人的投资房，税法视同该房在赠与发生时以市价售出。施赠人须缴纳增值税。
举个例子：假设爸爸以40万购入一出租房， 现在市价涨到70万，今年赠给成年女儿。由于“视同以市价售出”，爸爸有了30万元的增值收入, 其中一半即15万要加入爸爸收入中一起计税。低价转让给家庭成员
除了赠与, 也有人想把房子以低于市场价卖给家庭成员，这是不是个好主意呢?
爸爸以60万购入的出租房，现在已经涨到100万。爸爸以20万元的价格卖给儿子。上面说了, 税务上房子视同以100万售出，所以增值等于 100 – 60 = 40万，其中20万加入爸爸今年的收入中计税；对于儿子这一方来说，他的成本是20万，将来卖房（比如房子涨到120万时卖掉）由于成本只有20万，增值等于 120万-20万 =100万，其中 50万要纳入儿子当年收入中计税。简单地说, 低价转让导致父子双方都要为各自的增值交税, 由此造成 double taxation. 税务局正是使用双重征税这个策略限制家庭成员之间的低价转让.
记住, Large gifts of money and property will get CRA’s attention.
55万以下 duplex 全新双拼 半独立
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619 Homestead Drive NE in Calgary: Homestead Semi Detached (Half Duplex) for sale : MLS®# A2295318
619 Homestead Drive NE Calgary T3J 5V9 
$539,000Residential- Status:
- Active
- MLS® Num:
- A2295318
- Bedrooms:
- 4
- Bathrooms:
- 3
- Floor Area:
- 1,739 sq. ft.
Step into the Edward by Partners Homes, a brand new immediate possession home in Homestead offering the kind of layout that is hard to find in NE Calgary. With 4 bedrooms, 3 full bathrooms, a bonus room, and a main floor bedroom with a nearby full bath, this home is especially well suited for multi-generational living, guests, or buyers who need a flexible work-from-home setup. Inside, the main level is designed for everyday function and comfortable gathering, with 9 foot ceilings, large windows, and durable luxury vinyl plank and luxury vinyl tile flooring. The kitchen brings together modern style and practical storage with quartz countertops, full-height cabinetry with enclosed bulkhead, soft-close doors and drawers, an upgraded backsplash, stainless steel appliances, built-in microwave, chimney hood fan, and a gas range. Washer and dryer are also included, making this a truly move-in ready new construction home in Calgary. Upstairs, the layout continues to deliver with a spacious primary retreat featuring a walk-in closet and private ensuite with dual sinks and a tiled shower. Two additional bedrooms, a full bathroom, upper floor laundry, and a central bonus room create the extra separation and usable space many families are looking for. The separate side entrance and 9 foot basement ceilings add future flexibility for basement development, while front landscaping and a rear lane gravel parking pad add to the home’s overall convenience and value. Located in Homestead, one of NE Calgary’s emerging communities, this home offers access to over 4 kilometres of walking paths, a 19-acre wetland, and future parks, schools, and sports fields. For buyers searching for a new home in NE Calgary with immediate possession, modern upgrades, and a family-friendly layout, this is a strong opportunity. More detailsListed by eXp Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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440 Cityline Way NE in Calgary: Cityscape Semi Detached (Half Duplex) for sale : MLS®# A2294581
440 Cityline Way NE Calgary T3J 4G1
$536,990Residential- Status:
- Active
- MLS® Num:
- A2294581
- Bedrooms:
- 3
- Bathrooms:
- 3
- Floor Area:
- 1,634 sq. ft.
Click brochure link for more details** The Starling welcomes you through a defined foyer into a main floor that blends flexibility with open living. A front flex room offers space for a home office, playroom, or additional sitting area before transitioning into a U-shaped quartz kitchen that connects to the dining and great room. An oversized mudroom at the rear enhances storage and organization. Upstairs, bedrooms two and three are located near the main bath and laundry. The primary bedroom includes a walk-in closet and private ensuite. A separate side door entrance has been added, and the basement supports a range of development opportunities to adapt to your changing needs. Mattamy includes 8 solar panels on all homes as a standard inclusion! *Renderings are representative - exterior colours may vary. More detailsListed by Honestdoor Inc.- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
-
663 Homestead Drive NE in Calgary: Homestead Semi Detached (Half Duplex) for sale : MLS®# A2294611
663 Homestead Drive NE Calgary T3J 5V6
$485,000Residential- Status:
- Active
- MLS® Num:
- A2294611
- Bedrooms:
- 3
- Bathrooms:
- 3
- Floor Area:
- 1,360 sq. ft.
Welcome to the Charlotte by Partners Homes, a thoughtfully designed paired home in the growing NE Calgary community of Homestead. With 9 foot ceilings on both the main floor and basement and a separate side entrance, this home offers a functional layout with strong future potential. The main floor is bright and open, with a rear kitchen that anchors the space. It is finished with quartz countertops, full-height cabinetry, soft-close doors and drawers, an upgraded backsplash, chimney-style hood fan, and a gas range. The central island provides additional prep and seating space, while the front dining and living areas are filled with natural light, creating an inviting atmosphere. Durable luxury vinyl plank and luxury vinyl tile flooring run throughout the main level for a clean, modern look. Upstairs, the primary bedroom includes a walk-in closet and a private ensuite with dual sinks and a walk-in shower. Two additional bedrooms, a full bathroom, and upper floor laundry complete the level with everyday functionality in mind. The basement is unfinished but ready for development, featuring 9 foot ceilings, rough-in plumbing, and large egress windows. Additional features include a gas line rough-in in the kitchen, front landscaping, and a rear gravel parking pad with lane access. Located in Homestead, this community offers over 4 kilometers of walking paths, a 19 acre wetland, and future schools, parks, and sports fields. With convenient access to transit and major roadways, this is a great opportunity for buyers looking for a new construction home in Calgary with long-term value. More detailsListed by eXp Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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687 Homestead Drive NE in Calgary: Homestead Semi Detached (Half Duplex) for sale : MLS®# A2294682
687 Homestead Drive NE Calgary T3J 5V6
$539,000Residential- Status:
- Active
- MLS® Num:
- A2294682
- Bedrooms:
- 4
- Bathrooms:
- 3
- Floor Area:
- 1,667 sq. ft.
Welcome to the Ashton 18' by Partners Homes in Homestead, a brand new home offering the space, flexibility, and thoughtful upgrades today’s buyers are looking for in NE Calgary. With 4 bedrooms, 3 full bathrooms, and a separate side entrance for future basement development, this home offers a layout that works well for families, multi-generational living, or buyers planning for long-term flexibility. One of the most practical features of this plan is the main floor bedroom paired with a full bathroom, complete with a walk-in shower. This setup works well for guests, extended family, or anyone wanting a more versatile main level. The main floor has a bright, open feel with 9 foot ceilings, quartz countertops, full-height cabinetry with enclosed bulkhead, soft-close cabinet doors and drawers, an upgraded kitchen backsplash, stainless steel appliances, washer and dryer, and durable luxury vinyl plank and luxury vinyl tile flooring throughout. The kitchen also features a gas range with rough-in gas line, chimney hood fan, and built-in microwave, giving the space a clean and functional finish. Upstairs, the primary bedroom includes a walk-in closet and a private ensuite with dual sinks and a walk-in shower. Two additional bedrooms, another full bathroom, and upper floor laundry, provide the extra space that makes everyday living more comfortable and practical. The basement includes 9 foot ceilings and a separate side entrance, offering added flexibility for future basement development. Front landscaping is included, and the rear lane gravel parking pad adds everyday convenience. Located in the growing community of Homestead, residents will enjoy over 4 kilometres of walking paths, a 19 acre wetland, and future schools, parks, and sports fields planned throughout the area. With convenient access to major routes and everyday amenities, this is a great opportunity to own a brand new home in Calgary with modern finishes and a family-friendly layout. More detailsListed by eXp Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
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43 Blue Heron Parade SE in Calgary: Rangeview Semi Detached (Half Duplex) for sale : MLS®# A2293323
43 Blue Heron Parade SE Calgary T3S 0W7
$537,900Residential- Status:
- Active
- MLS® Num:
- A2293323
- Bedrooms:
- 3
- Bathrooms:
- 3
- Floor Area:
- 1,449 sq. ft.
STARTING OUT IN REAL ESTATE IS A LOT MORE FUN WHEN THE HOUSE IS ALREADY THINKING A FEW STEPS AHEAD. This Finley model from Homes by Avi keeps things efficient in the best possible way. At 1,449 SQ FT ABOVE GRADE, the layout focuses on the spaces you actually use instead of padding the floor plan with rooms that sound good on paper but rarely earn their keep. The main floor is centred around a kitchen designed for real daily life. QUARTZ COUNTERTOPS, 42" UPPER CABINETRY, a CHIMNEY HOOD FAN, and a BUILT-IN MICROWAVE keep the space functional and clean-lined, while the island becomes the natural landing spot for coffee, laptops, groceries, and the conversations that happen in between. The dining and living areas flow easily from there, creating a main floor that feels open without wasting square footage. Upstairs keeps the same practical approach. Three bedrooms, two full bathrooms, and upper laundry give the home a layout that works the way most households actually live. The PRIMARY BEDROOM includes a WALK-IN CLOSET and PRIVATE ENSUITE, while the secondary bedrooms offer flexibility for family, guests, or a dedicated home office. Where this home quietly sets itself apart is downstairs. The 9’ BASEMENT WITH A SEPARATE SIDE ENTRY is already set up for the future with plumbing rough-ins, laundry rough-ins, and a bar sink rough-in in place. Behind the scenes, the mechanical planning goes even further with 200-AMP ELECTRICAL SERVICE, an EV CHARGER ROUGH-IN, and a SOLAR CONDUIT running from the mechanical room to the attic—infrastructure decisions that make a home far more capable over time. Outside, a REAR DECK and TWO-CAR PARKING PAD off the lane keep things simple and functional today while leaving room for whatever the next phase looks like. Set in Rangeview, a southeast Calgary community planned around tree-lined pathways, connected parks, and calm residential streets, with quick access to Seton, Mahogany, Deerfoot Trail, and Stoney Trail. If you’re stepping into the market for the first time—or looking for a property that makes long-term sense as a rental—this one is worth seeing in person. Ready to call home in April! • PLEASE NOTE: Photos are of a DIFFERENT of the same model – fit and finish may differ on finished spec home. Interior selections and floorplans shown in photos. More detailsListed by CIR Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
-
31 Blue Heron Parade SE in Calgary: Rangeview Semi Detached (Half Duplex) for sale : MLS®# A2291375
31 Blue Heron Parade SE Calgary T3S 0W8
$499,900Residential- Status:
- Active
- MLS® Num:
- A2291375
- Bedrooms:
- 3
- Bathrooms:
- 3
- Floor Area:
- 1,539 sq. ft.
**FEATURE HOME** - THE SASHA BY HOMES BY AVI - The kitchen understands real life. QUARTZ SURFACES, taller cabinetry, a proper CHIMNEY HOODFAN, and a BUILT-IN MICROWAVE integrated into the cabinetry keep the counters clear for the things that actually belong there—coffee in the morning, groceries spread out after work, a cutting board when dinner becomes a little more ambitious than originally planned. The island is extended for exactly the reason islands exist: people gather here whether you planned for it or not. Upstairs, the layout gives everyone a little breathing room. A CENTRAL BONUS ROOM becomes the natural landing spot for movie nights, gaming marathons, homework sessions, or the quiet moment when the house finally settles down for the evening. The primary bedroom offers its own walk-in closet and ensuite, with two additional bedrooms nearby and UPPER LAUNDRY exactly where it belongs—because carrying baskets up and down stairs was never a good idea in the first place. The basement has already been set up properly: 9-FOOT CEILINGS, a SEPARATE EXTERIOR ENTRY, and ROUGH-INS FOR A FUTURE BATHROOM, BAR SINK, AND WASHER/DRYER are already in place. The mechanical side of the home carries the same long-view thinking with 200-AMP ELECTRICAL SERVICE, EV CHARGER ROUGH-IN, a SOLAR CONDUIT running from attic to mechanical, and TANKLESS HOT WATER—in other words, when the time comes to finish it, the heavy lifting is already done. The space has real flexibility and the kind of infrastructure decisions that quietly make a home far more capable over time. Outside, a REAR DECK AND LANE-ACCESS parking pad keep everyday living simple while still leaving yard space to enjoy. And all of it sits in Rangeview Springs, a new southeast Calgary community designed around CONNECTED PATHWAYS, WIDE BOULEVARDS, AND GREENSPACES that link neighbours and daily life together. A house with this many smart decisions deserves more than a quick scroll—come see how it all comes together in person. Ready to call home in late April! • PLEASE NOTE: Photos are of a DIFFERENT Spec Home of the same model – fit and finish may differ. Interior selections and floorplans shown in photos. More detailsListed by CIR Realty- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
Data was last updated March 23, 2026 at 10:05 AM (UTC)
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