Primary residence是指加拿大的房子,而这里是海外资产,
税务局的guide是这样说的,
Note
Foreign property does not include:
.property in your resistered retirement savings plan(RRSP), registered retirement income fund(RRIF), or registered pension plan(RPP);
.mutual funds registered in Canada that contain foreign investment;
.property you used or held exclusively in the course of carrying on your active business; or
.your personal-use peoperty.
所以说自己的房子不算.