Income Tax - Real Estate (On-Demand - CPA PRO)
Overview
Participants will examine the income tax implications that arise throughout the real estate lifecycle, including acquisition, development, holding, and disposition of Canadian real property using various ownership structures. The session emphasizes common areas of complexity and highlights practical considerations and recent developments affecting the taxation of real estate transactions.
Access expires 180 days from purchase date |
Applicable for
- Tax professionals working with Canadian real estate transactions
- Public practice practitioners advising real estate clients
- Members in industry who manage or oversee real estate tax matters
- Finance leaders seeking a practical overview of income tax issues in real estate
Professionals seeking in-depth coverage of real estate GST/HST topics should consider attending the GST/HST – Real Property seminar.
Learning Objectives
By the end of this course, participants should be able to:
- Distinguish between real property held on account of income and capital.
- Identify the difference between repair costs and capital expenditures.
- Apply the rules governing interest deductibility.
- Determine when the sale of a residence qualifies for the principal residence exemption.
- Compare tax implications of ownership by individuals, corporations, partnerships, and joint ventures.
- Describe the replacement property rules and change-in-use rules.
Content
Topics include:
- Ownership structures and pre-acquisition considerations for real estate transactions.
- The tax treatment of acquisition, holding, development, and financing costs.
- Disposition rules, including reserves, reallocation of proceeds, change-in-use, and principal residence considerations.
- Corporate reorganizations involving real estate.
- Provincial tax considerations that affect real estate activities.
Course Content Created: August 2025
Course Content Updated: September 2026
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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
Participants will examine the income tax implications that arise throughout the real estate lifecycle, including acquisition, development, holding, and disposition of Canadian real property using various ownership structures. The session emphasizes common areas of complexity and highlights practical considerations and recent developments affecting the taxation of real estate transactions.
Access expires 180 days from purchase date |
Applicable for
- Tax professionals working with Canadian real estate transactions
- Public practice practitioners advising real estate clients
- Members in industry who manage or oversee real estate tax matters
- Finance leaders seeking a practical overview of income tax issues in real estate
Professionals seeking in-depth coverage of real estate GST/HST topics should consider attending the GST/HST – Real Property seminar.
Learning Objectives
By the end of this course, participants should be able to:
- Distinguish between real property held on account of income and capital.
- Identify the difference between repair costs and capital expenditures.
- Apply the rules governing interest deductibility.
- Determine when the sale of a residence qualifies for the principal residence exemption.
- Compare tax implications of ownership by individuals, corporations, partnerships, and joint ventures.
- Describe the replacement property rules and change-in-use rules.
Content
Topics include:
- Ownership structures and pre-acquisition considerations for real estate transactions.
- The tax treatment of acquisition, holding, development, and financing costs.
- Disposition rules, including reserves, reallocation of proceeds, change-in-use, and principal residence considerations.
- Corporate reorganizations involving real estate.
- Provincial tax considerations that affect real estate activities.
Course Content Created: August 2025
Course Content Updated: September 2026
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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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.