Course: Investing in U.S Real Estate - Potential Tax Issues Canada and U.S

This course is from the 2015/2016 series


This course will enable participants to develop an understanding of the Canadian and U.S tax issues that can arise on the acquisition, ownership and disposition of U.S real estate by individuals residing in Canada.


Topics to be covered include:

  •  Structure options
  •  US net rental election
  • Passive activity rules
  •  Carrying charges
  • Filing requirements
  • FIRPTA withholding and other disposition issues
  •  Ways to reduce withholding
  •  Like kind exchange
  •  Basics of estate tax for non-residents
  •  Canadian corporation
  •  Life insurance
  •  Disposition prior to death
  • Gift prior to death
  •  Non-recourse debt
  •  Qualified Domestic Trust
  •  Reverse hybrid strategy
  • Canadian trust
  • State tax considerations