Navigate the intricate landscape of real estate taxation with precision and strategic insight in this comprehensive course tailored for accountants. Delve into diverse ownership structures, balancing risk, control, and tax considerations, and uncover the nuances of deductible revenue expenses versus capital expenses in real estate development. Learn key strategies for managing capital gains, family transfers, corporate spinoffs, and interprovincial transactions, with a focus on maximizing tax advantages. Explore international real estate taxation, understand the impact of Harmonized Sales Tax (HST), and discover the art of choosing the right ownership entity for various scenarios. Equip yourself with the knowledge to address challenges unique to real estate transactions, offering invaluable expertise to your clients. 

Key Topics discussed: 

• Exploring Real Estate Ownership Structures 
• Balancing Risk, Control, and Tax Considerations 
• Tax Treatment: Revenue Expenses vs. Capital Expenses 
• Tax Rates on Real Estate Capital Gains 
• Establishing Tax-Deferred Capital Gains in Changing Circumstances 
• Tax Implications When Gifting Real Estate 
• Family Transfers of Real Estate 
• Corporate Real Estate Spinoffs 
• Section 85 Rollover in Corporate Reorganizations 
• Interprovincial Transactions in Canada 
• Navigating Complexities in Provincial Taxation 
• International Real Estate Taxation 
• Choosing the Right Ownership Entity 
• Choosing the Right Structure for Inherited Property 
• Using Bare Trusts for Real Estate Ownership 
• Impact of Harmonized Sales Tax (HST) on Real Estate Transactions