Income Tax - Real Estate (On-Demand - CPA PRO)
Overview
This seminar identifies and reviews significant income taxation issues arising from various aspects of real estate activities and includes practical, business-focused suggestions for dealing with such issues.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Determine the distinction between real property held on account of income or capital
- Identify repair costs vs. capital expenditures
- Apply the rules for interest deductibility
- Determine when the sale of a house qualifies for the principal residence exemption
- Appreciate the differences between ownership by an individual, a corporation, a partnership and a joint venture
- Describe the replacement property rules and the change in use rules
Content
- Various structures for the ownership and acquisition of real estate
- The tax treatment of the costs of acquiring, holding, and developing real estate
- Issues surrounding the disposition of real estate
- Corporate reorganizations involving real estate
- Provincial tax issues involving real estate
Course Content Created: August 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Jennifer Reid, CPA, CGA, TEPAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Income Tax - Real Estate (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
This seminar identifies and reviews significant income taxation issues arising from various aspects of real estate activities and includes practical, business-focused suggestions for dealing with such issues.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Determine the distinction between real property held on account of income or capital
- Identify repair costs vs. capital expenditures
- Apply the rules for interest deductibility
- Determine when the sale of a house qualifies for the principal residence exemption
- Appreciate the differences between ownership by an individual, a corporation, a partnership and a joint venture
- Describe the replacement property rules and the change in use rules
Content
- Various structures for the ownership and acquisition of real estate
- The tax treatment of the costs of acquiring, holding, and developing real estate
- Issues surrounding the disposition of real estate
- Corporate reorganizations involving real estate
- Provincial tax issues involving real estate
Course Content Created: August 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Jennifer Reid, CPA, CGA, TEPAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.