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Taxation
Income Tax - Real Estate (Live Webinar - Multi Segment)
DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
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
- 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
Nov 12 - 13, 2026
12:30PM - 4:00PM
Online Virtual
Ken Jiang
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Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Laura Zhang
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Laura Zhang is an associate at Thorsteinssons LLP. She earned her Juris Doctor from Queen’s University Faculty of Law in 2025 and completed her articling at Thorsteinssons before joining the firm as an associate. During law school, Laura served as a Student Caseworker with both the Queen’s Business Law Clinic and Queen’s Legal Aid and worked as a Research Assistant in the Faculty of Law.
Laura Zhang is an associate at Thorsteinssons LLP. She earned her Juris Doctor from Queen’s University Faculty of Law in 2025 and completed her articling at Thorsteinssons before joining the firm as an associate. During law school, Laura served as a Student Caseworker with both the Queen’s Business Law Clinic and Queen’s Legal Aid and worked as a Research Assistant in the Faculty of Law.
Available
Jan 20 - 21, 2027
1:00PM - 4:30PM
Online Virtual
Jennifer Reid
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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.
Available
Feb 11 - 12, 2026
9:00AM - 12:30PM
Online Virtual
Jennifer Reid
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.
Past
Nov 6 - 7, 2025
9:00AM - 12:30PM
Online Virtual
Adrian Zee
ADRIAN ZEE, J.D., BA, is an associate at the Thorsteinsson's Vancouver office. His practice focuses on commodity tax including Harmonized Sales Tax (HST), Goods and Services Tax (GST), provincial sales taxes, and realty taxes. Adrian regularly represents clients at the audit and appeal stages on provincial and federal tax matters. Prior to Thorsteinssons LLP, Adrian clerked at the Tax Court of Canada.
Ken Jiang
Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Past
Oct 16, 2024
9:00AM - 5:00PM
Online Virtual
Jennifer Reid
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.
Past
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.
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
Passport
- 10
- Credits
Interested in similar content?
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.
Taxation
Income Tax - Real Estate (Live Webinar - Multi Segment)
DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
Passport
- 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
- 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
Nov 12 - 13, 2026
12:30PM - 4:00PM
Online Virtual
Ken Jiang
Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Laura Zhang
Laura Zhang is an associate at Thorsteinssons LLP. She earned her Juris Doctor from Queen’s University Faculty of Law in 2025 and completed her articling at Thorsteinssons before joining the firm as an associate. During law school, Laura served as a Student Caseworker with both the Queen’s Business Law Clinic and Queen’s Legal Aid and worked as a Research Assistant in the Faculty of Law.
Laura Zhang is an associate at Thorsteinssons LLP. She earned her Juris Doctor from Queen’s University Faculty of Law in 2025 and completed her articling at Thorsteinssons before joining the firm as an associate. During law school, Laura served as a Student Caseworker with both the Queen’s Business Law Clinic and Queen’s Legal Aid and worked as a Research Assistant in the Faculty of Law.
Available
Jan 20 - 21, 2027
1:00PM - 4:30PM
Online Virtual
Jennifer Reid
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.
Available
Feb 11 - 12, 2026
9:00AM - 12:30PM
Online Virtual
Jennifer Reid
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.
Past
Nov 6 - 7, 2025
9:00AM - 12:30PM
Online Virtual
Adrian Zee
ADRIAN ZEE, J.D., BA, is an associate at the Thorsteinsson's Vancouver office. His practice focuses on commodity tax including Harmonized Sales Tax (HST), Goods and Services Tax (GST), provincial sales taxes, and realty taxes. Adrian regularly represents clients at the audit and appeal stages on provincial and federal tax matters. Prior to Thorsteinssons LLP, Adrian clerked at the Tax Court of Canada.
Ken Jiang
Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Ken Jiang is a partner in the Vancouver office of Thorsteinssons LLP. His practice focuses on domestic and international tax planning, with particular emphasis on cross-border corporate structuring, inbound and outbound investment, and residency planning. He also advises extensively on trust and estate planning, including domestic and international trust structures, estate freezes, and succession planning. He represents clients in complex tax disputes and helps them obtain relief under the Canada Revenue Agency's Voluntary Disclosures Program. Ken is the author and instructor of several courses offered by the Chartered Professional Accountants of British Columbia, and has published articles for Wolters Kluwer (CCH), Lexology, and the Canadian Tax Foundation. Fluent in Mandarin, Ken delivers legal services in both English and Chinese.
Past
Oct 16, 2024
9:00AM - 5:00PM
Online Virtual
Jennifer Reid
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.
Past
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.
Interested in similar content?
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.
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works