The Canadian Real Estate Income Tax Guide is the definitive tax tool for legal, corporate and accounting professionals involved with the acquisition, holding, development, leading and disposition of real estate.
The Guide offers easy-to-read analysis of real estate income taxation and expert commentary by tax specialists from both the legal and accounting fields. This guide's extensive coverage includes topics like:
Purchase and sale of real estate
Other dispositions of real estate
Real estate as capital property
Depreciable property and capital cost allowance
Real estate financing and real estate leasing
Includes:
Quarterly updates and editorial commentary
Comprehensive treatment of subject matter to help gain a thorough understanding of issues
Tax planning tips contained at the end of each chapter save research time
Analyses of developments in case law, legislation and the administrative practices of the Canada Revenue Agency. Where applicable, relevant documentation from the CRA is provided.