My wife and I own a detached house and a condo (i.e. both our names on title and mortgage). The house has been our principle residence for the last 6 years, and we have recently moved to the condo 6 month ago. The house has 3 units, and are all rented out currently. We keep the house as our principle residence for now (up to 4 years allowed as my understanding), since there is a small possibility that we might sell it in the future. We are both employed, with me being at a higher income tax bracket than my wife. I also have a corporation set up from before, and it has no activities (i.e. no revenues and no expenses). What is the best way to minimize our rental income in this case? Is there any benefit to move the properties under the corporation? The combined rental income for the house is as high as my employment salary alone. Thank you.