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99yzy
发表于 2021-5-12 00:49:09
Valuation is not relevant in your situation.
You would need to apply an apportionment of the capital gain based on the number of days the property was your main residence over the total number of days in the ownership period.
The rules that require a market valuation only apply in the opposite scenario, that is, when a property is initially someone’s main residence and is later used as a rental property.
You can not choose to apply the market valuation method, you must use apportionment method by law. |
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