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.
Schedule
- November 12, 2026, 8:30 a.m. - 12:30 p.m.
- November 13, 2026, 8:30 a.m. - 12:30 p.m.
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
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Joe Marchello, CPA, CA, CFP has over 20 years of accounting, tax and development experience. A highly motivated individual with impeccable judgement and an innate ability to solve financial and accounting problems. Joe obtained his designation specializing in accounting and tax. Accordingly, he then transitioned to project management and residential development with two major GTA developers involved in many major commercial and residential properties across the GTA. He’s an active member of the Chartered Accountants of Ontario and a Certified Financial Planner and has been quoted in various Ontario newspaper articles about Tax, Accounting, Real Estate Development, Fraud and Ethics. Other accomplishments in Joe’s career were equally impactful and included being a leader responsible for Accounting Operations of Tridel, a renowned vertically integrated multifamily residential developer in the GTA. Along with being an active seminar leader in tax, accounting and real estate for Horwath Orenstein (now know as MNP), CPA Ontario, CPA BC and CPA New Brunswick. Advancing through a series of promotions since then, Joe’s leadership has expanded beyond the boundaries of a traditional financial executive and he’s led many strategic initiatives that have had positive impact on multiple business areas, driving down costs, increasing revenue, and improving overall performance of various business units.