Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
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.
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.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal.
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Key Takeaways
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.
Who Will Benefit
- 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.
Prerequisite(s)
Participants should possess familiarity with the existing tax rules in the Income Tax Act.
How to Access the Course
To access your course in Blackboard, please follow these steps:
- Go to https://pdlms.cpaontario.ca
- Select ‘Ontario’ from login menu
- Sign in using the same login credentials used to register for the course
- Navigate to your course to access the content
Important: Your course access time begins on the date of purchase and remains available for the duration noted above. Please note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.