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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43 Blue Heron Parade SE in Calgary: Rangeview Semi Detached (Half Duplex) for sale : MLS®# A2293323
43 Blue Heron Parade SE Rangeview Calgary T3S 0W7

43 Blue Heron Parade SE Calgary T3S 0W7 Rangeview

$537,900

Residential

Status:

Active

MLS® Num:

A2293323

Bedrooms:

3

Bathrooms:

3

Floor Area:

1,449 sq. ft.135 m2

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 details

Listed by CIR Realty

LISTING DETAILS
- 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 Rangeview Calgary T3S 0W8

31 Blue Heron Parade SE Calgary T3S 0W8 Rangeview

$534,900

Residential

Status:

Active

MLS® Num:

A2291375

Bedrooms:

3

Bathrooms:

3

Floor Area:

1,539 sq. ft.143 m2

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 details

Listed by CIR Realty

LISTING DETAILS
- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
1326 Mahogany Boulevard SE in Calgary: Mahogany Semi Detached (Half Duplex) for sale : MLS®# A2292776
1326 Mahogany Boulevard SE Mahogany Calgary T3M 3E1

1326 Mahogany Boulevard SE Calgary T3M 3E1 Mahogany

$539,900

Residential

Status:

Active

MLS® Num:

A2292776

Bedrooms:

3

Bathrooms:

3

Floor Area:

1,260 sq. ft.117 m2

Meet the Zane by Hopewell Residential, loved by all for its open floorplan and flexible bedrooms, this home is designed to nurture memories, connection, and fun. With 1,260 sq. ft. of thoughtfully designed living space, The Zane offers the perfect blend of comfort, function, and everyday style. The bright and welcoming main floor features an open-concept design that creates an airy sense of space while allowing for easy flow between the living spaces. From the front lifestyle room, through the central dining area, and into the spacious rear kitchen, the layout is ideal for both daily living and entertaining. The kitchen is designed to be the heart of the home, offering excellent storage, generous prep space, and a seamless connection to the dining area, making it just as suited to busy weekday mornings as it is to relaxed dinners with friends and family. A convenient rear entry, added storage, and a tucked-away 2-piece bathroom enhance the functionality of the main level. Upstairs, the thoughtful layout continues with a private front primary retreat featuring a walk-in closet and its own 4-piece ensuite, while two additional bedrooms at the back of the home provide flexibility for children, guests, a home office, or creative space. A full 4-piece main bath completes the upper level, offering a well-balanced design for a wide range of lifestyles. Downstairs, the home continues to deliver long-term value with a separate entrance and 9’ foundation height, offering exciting flexibility for the future, whether your vision includes additional living space, extended family options, or potential for a future basement suite (subject to approval and permitting by the city/municipality). Set within the award-winning lake community of Mahogany, this home offers far more than beautiful interior living — it delivers an unmatched lifestyle. Residents enjoy access to Calgary’s largest freshwater lake, two private beaches, a residents-only Beach Club, parks, playgrounds, extensive wetlands, and over 22 kilometres of pathways that encourage year-round connection to the outdoors. From summer days spent paddleboarding, swimming, and relaxing at the beach to winter afternoons skating and gathering with family and friends, Mahogany is a community built around lifestyle, recreation, and lasting memories. Everyday convenience is equally impressive, with shops, restaurants, cafés, services, and groceries nearby at Mahogany Village Market and Mahogany Village Commons, all contributing to the vibrant, easy living that has made Mahogany one of Calgary’s most sought-after communities. More details

Listed by Real Broker

LISTING DETAILS
- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
18 Creekview Avenue SW in Calgary: Semi Detached (Half Duplex) for sale : MLS®# A2292621
18 Creekview Avenue SW Calgary T2C 6M1

18 Creekview Avenue SW Calgary T2C 6M1

$539,900

Residential

Status:

Active

MLS® Num:

A2292621

Bedrooms:

3

Bathrooms:

3

Floor Area:

1,684 sq. ft.156 m2

The Delta II by Shane Homes | Tentative Completion Oct / Nov Welcome to Creekview, a desirable SW Calgary community with quick access to MacLeod Trail and Stoney Trail, making commuting simple and convenient. This pre-construction 3-bedroom, 2.5-bath duplex offers a thoughtfully designed layout ideal for modern living. The open-concept main floor features a stylish rear kitchen, walk-in pantry, bright dining area, spacious family room, and a convenient half bath. Upstairs includes a versatile bonus room, upper-floor laundry, and three bedrooms. The owner’s bedroom features a walk-in closet and private 4-piece ensuite. The home also includes a separate side entrance and an unfinished basement with rough-ins, offering great potential for future development. Built by Shane Homes. Photos are for illustrative purposes. More details

Listed by Bode Platform Inc. and CIR Realty

LISTING DETAILS
- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
48 Creekside Rise SW in Calgary: Pine Creek Semi Detached (Half Duplex) for sale : MLS®# A2290713
48 Creekside Rise SW Pine Creek Calgary T2X 5V9

48 Creekside Rise SW Calgary T2X 5V9 Pine Creek

$544,900

Residential

Status:

Active

MLS® Num:

A2290713

Bedrooms:

3

Bathrooms:

3

Floor Area:

1,482 sq. ft.138 m2

IMMEDIATE POSSESSION. NO CONDO FEES. No waiting. No board approvals. No “we’ll circle back in six months.” Just keys. This is the kind of first home you buy when you’ve decided you’re done playing small. The main floor hits that sweet spot between polished and livable. QUARTZ SURFACES. A proper island, with a proper BREAKFAST BAR. Pantry storage that keeps life looking streamlined even when it isn’t. A 50” ELECTRIC FIREPLACE for the cozy factor. Upstairs does what it’s supposed to do — calm, private, dialed-in. The primary feels like a reset button at the end of the day. Laundry is exactly where it should be (near the bedrooms, not three flights down like a punishment). The secondary rooms flex easily — office, nursery, Peloton shrine, guest space for the friend who “just needs a week.” And then there’s the part most people don’t think to ask about. An 80-GALLON HOT WATER TANK. Not the “someone showered before you, sorry” version. The long-shower, deep-soak, run-the-dishwasher-too kind. The basement is unfinished — on purpose — and already ROUGHED-IN FOR A FUTURE BATHROOM, LAUNDRY, AND EVEN A BAR SINK. There’s a separate exterior entrance, which means when you’re ready to level up the space, you’re not starting from scratch. Media room. Gym. Extra living quarters. Your call. Your timeline. Your equity. Out back: lane access, a two-car parking pad, and a RAISED REAR DECK with a BBQ gas line because summer in Calgary is not a hobby — it’s a season we take SERIOUSLY. It’s low-maintenance, forward-thinking ownership in Sirocco — a growing southwest community designed with WIDE STREETS, PATHWAYS, AND NEARBY GREENSPACE that make it easy to get outside and stay connected. With new amenities taking shape and QUICK ACCESS TO MAJOR ROUTES, it’s a neighbourhood that feels established enough to live comfortably now — with real upside as it continues to build out. This isn’t the “starter home you’ll outgrow in two years.” It’s the first home that already knows where you’re headed. If you’ve been waiting for a sign that it’s time, THIS IS IT. Book a showing. Let’s get you through that door. • PLEASE NOTE: Photos are of another spec of the same model – fit & finish may differ. Interior selections & floorplans shown in photos. Kitchen appliances are included & will be installed by possession. More details

Listed by CIR Realty

LISTING DETAILS
- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号
337 Creekside Drive SW in Calgary: Pine Creek Semi Detached (Half Duplex) for sale : MLS®# A2291069
337 Creekside Drive SW Pine Creek Calgary T2X 6L2

337 Creekside Drive SW Calgary T2X 6L2 Pine Creek

$536,900

Residential

Status:

Active

MLS® Num:

A2291069

Bedrooms:

3

Bathrooms:

3

Floor Area:

1,548 sq. ft.144 m2

LET’S SKIP THE PART WHERE LISTINGS PRETEND EVERY HOME IS LIFE-CHANGING. This one is simply — and refreshingly — WELL THOUGHT-OUT. The main floor doesn’t force a moment of suspense or a “grand reveal.” It just opens into a BRIGHT, PRACTICAL LAYOUT that gets the fundamentals right. The POCKET OFFICE is tucked off to the side where it belongs, not jammed into a hallway. The living room and dining area fall into a natural rhythm, anchored by an ELECTRIC FIREPLACE that adds warmth without stealing the spotlight. And the kitchen keeps things clean and functional with a BREAKFAST BAR, QUARTZ COUNTERS, a CHIMNEY HOOD FAN, and a BUILT-IN MICROWAVE that isn’t fighting for visual attention. Light is a quiet strength here, lifted by the 9' CEILINGS and the way the windows pull brightness across the main floor. Warm wood-tone LVP carries the main level without any fuss. Out back, the 10' X 10' REAR DECK is already finished, and the REAR PARKING PAD keeps things simple and functional — no guesswork. The FULL-WIDTH FRONT PORCH gives the home presence without being precious, and offers a practical spot to shake off the day before stepping inside. Upstairs, the BONUS ROOM does exactly what a bonus room should: fill the gap between bedrooms with a space that flexes easily without needing a title. The two secondary bedrooms sit together at the rear of the home, while the master takes the front — larger, brighter, and anchored by a walk-in closet and an ensuite that keeps things straightforward with an OVERSIZED VANITY, GLASS-AND-TILE SHOWER and quartz counters carried through from the main level. Practical upgrades are already handled: a HIGH-EFFICIENCY FURNACE, gas lines for both stove and BBQ, and the full 200-amp electrical panel. The basement is legitimately future-ready with 9' foundation walls, a separate side entry, and ROUGH-INS FOR A BATHROOM, SINK, and a SECOND LAUNDRY LOCATION — not the “maybe someday” setup buyers sometimes discover after the fact. Sirocco at Pine Creek offers a unique lifestyle, with its beautifully LANDSCAPED STORM POND and WALKING PATHS, four parks, and the prestigious SIROCCO GOLF CLUB just minutes away. For those who enjoy equestrian activities, Spruce Meadows is nearby, as well as the Cavalry FC, providing endless entertainment. Shopping is easy with the nearby amenities in Silverado, Legacy, Walden, and Shawnessy. From the layout to the long-term planning, this home delivers where it counts — and it shows best in person. Contact your agent and book a showing today! • PLEASE NOTE: Photos are of a SHOWHOME of a similar model – fit and finish may differ. Interior selections and floorplans shown in photos. More details

Listed by CIR Realty

LISTING DETAILS
- HUI ZHAO
- TREC The Real Estate Company
- 1 (403) 3995168
- Contact by Email
- zhaohuihouse 微信号

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Data was last updated March 19, 2026 at 12:05 PM (UTC)

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