45th Annual Refresher Course: Tax Matters

SKU: 61836.12

Selected Tax Matters Involving Transactions of Farm Properties
By Jason M. Stephan

This specialized paper will alert you to some of the unique tax considerations in farmland transactions. For instance, opportunities such as using the capital gains exemption and using intergenerational rollover provisions in farmland transactions are explored, along with issues relating to principal residences on the home quarter, and “change in use” of farmland from capital property to development land inventory.

Selected GST Issues in Real Estate Transactions
By Michel H. Bourque

This paper provides an overview of GTS legislation that is relevant to real estate transactions. It also explores GST related issues that may be of interest to real estate practitioners.

Tax Implications of Commercial Transaction, Non-Residency, and Trusts
By Gary I. Biasini

This paper explores some crucial income tax considerations in the disposition of property. One important consideration is whether the proceeds of the disposition will be taxed as income or capital. The paper canvasses the various factors that are considered in making this determination such as intention, nature of the business, and length of ownership. The author also explores the tax implications of non-residents of Canada dealing in real estate situated in Canada and the use of Bare Trusts in the real estate context.

These papers were drawn from materials presented at the 45th Annual Refresher Course – Real Estate program held in May 2012.

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