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Tax Issues In Canadian Real Estate: 2025-2026 Edition

A Comprehensive Review of the Main Tax Issues Affecting Canadian Real Estate Transactions

Created bySteven Pitucci
BeginnerUpdated Nov 19, 2025

What You'll Learn

  • check_circleUnderstand CRA's reporting changes for rental income.
  • check_circleStrategize combating CRA disputes on property flips.
  • check_circleAnalyze Tax Court decisions made in 2025 related to real estate transactions.
  • check_circleEvaluate implications of the proposed changes included in the 2025 Federal Budget.
  • check_circleNavigate the BC Home Flipping Tax and Toronto's 2025 Municipal Non-Resident Speculation Tax.

About This Course

The "Tax Issues In Canadian Real Estate: 2025-2026 Edition" course comprehensively examines the dynamic landscape of real estate taxation in Canada. Given the continuous evolution of tax laws and the Canada Revenue Agency's (CRA) heightened focus on real estate transactions, staying informed is crucial for navigating this complex environment.

This course provides essential updates and insights for accountants, lawyers, and anyone advising clients on real estate matters. You will gain a deep understanding of:

  • Legal Changes in 2025: Explore the abandoned capital gains inclusion rate hike, the new BC Home Flipping Tax, and Toronto’s Municipal Non-Resident Speculation Tax.
  • 2025 Federal Budget Proposals: Analyze the proposed elimination of the Underused Housing Tax (UHT), the GST rebate for first-time homebuyers, and automatic tax filings for low-income individuals.
  • CRA Administrative Changes: Understand updated reporting requirements for rental income on Form T776, particularly concerning short-term rentals and compliance under Section 67.7 of the Income Tax Act.
  • Combating CRA Disputes on Property Flips: Learn strategies for defending against reassessments, including the importance of evidence in Notice of Objections based on the Happy Valley Farms factors and the ITA's Section 12(12) deeming provisions.
  • Notable Tax Court of Canada Decisions (2025): Review significant rulings impacting GST/HST new housing rebates, GST/HST on short-term rentals, moving expense deductions, and the strict adherence to tax deadlines, even in cases of CRA error.

Course Content

2 activities • 6 videos • duration: 1h 53m

remove
Tax Issues In Canadian Real Estate: 2025-2026 Edition6 videos • 1.9 hours
  • videocamTax Canadian Real Estate 2025-2026 Intro
    Duration 11:44
  • videocamTax Canadian Real Estate 2025-2026 Pt 1
    Duration 34:14
  • videocamTax Canadian Real Estate 2025-2026 Pt 2
    Duration 22:32
  • videocamTax Canadian Real Estate 2025-2026 Pt 3
    Duration 8:17
  • videocamTax Canadian Real Estate 2025-2026 Pt 4
    Duration 10:36
  • videocamTax Canadian Real Estate 2025-2026 Pt 5
    Duration 26:20
add
Final Assessment1 quiz

Your Instructor

Steven Pitucci

Accounting and Tax Educator, CPA, CA

menu_book16 courses
star3,775 reviews

As a Chartered Professional Accountant, I am currently navigating the complex world of forensic accounting & advisory in a Canadian insolvency firm. I am a former partner of public accounting firm serving Canadian individuals and privately-held businesses. I am also educating other accountants with all things accounting and tax. I have a passion for taking complex issues and teaching them to others in a manner that is understandable.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.

Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.

What Students Are Saying

5.0 out of 5
Student's Choice
77 reviews
  • JF
    James F.
    starstarstarstarstar

    Good Refresher with some recent tax court cases.

  • MY
    MALGORZATA KARPINSKA, CPA, CGA Y.
    starstarstarstarstar

    Steven, it was a very course, I learned a lot. Great presentation and material. Thank you so much. 5 STARS!

  • AZ
    Artur Z.
    starstarstarstarstar

    detailed explanation of all recent changes with very useful review of the court decisions

  • CP
    Chris P.
    starstarstarstarstar

    Good content and good delivery!

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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