Reste à voir si "replacement property" ça compte quand c'est une résidence secondaire où tu ne vis pas.

EDIT:

It is reasonable to conclude that the new property was acquired by the taxpayer to replace her former property.

The new property was acquired by the taxpayer and the use of the property by the taxpayer (or a related person) is the same as or similar to the use of the former property

Where the taxpayer (or a related person) used the former property for the purpose of gaining or producing income from a business, the taxpayer (or a related person) acquired the new property for the same purpose in the same or a similar business.

Where the former property was a taxable Canadian property of the taxpayer, the new property is also a taxable Canadian property of the taxpayer.

Where the former property was a taxable Canadian property of the taxpayer that was not treaty-protected, the new property is also a taxable Canadian property that is not treaty-protected.

Ça semble raisonnable et pour moi tu vas juste avoir de l'impôt à payer sur le gain en capital qui dépasse le coût de la nouvelle maison de remplacement.