Income Tax - Real Estate (Live Webinar - Multi Segment)
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.
|
This course has offering(s) that take place over multiple segments: |
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
- 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 Dates & Registration
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Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients. Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
- 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 (Live Webinar - Multi Segment)
- 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.
|
This course has offering(s) that take place over multiple segments: |
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
- 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 Dates & Registration
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients. Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
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.