Income Tax Act 并没有变化。只是以前只要你觉得是自住房，你不需要在你的return上显示出来，现在是你需要把在return上提供基本信息。是administrative change to reporting requirement。
-criss(criss);
2017-2-2(#10587202@0)+3
.59 It is the CRA’s practice not to apply the deemed disposition rule,but rather to consider that the entire property retains its nature as a principal residence, where all of the following conditions are met:
a) the income-producing use is ancillary to the main use of the property as a residence;
b) there is no structural change to the property; and
c) no CCA is claimed on the property.
-walkthrough(老花镜);
2017-2-3{325}(#10590597@0)