Course: Structuring Real Estate Investments

This half-day course written and presented by Perry Truster FCPA, CPA will discuss the following topics:

 

Partnerships vs joint ventures
Limitation of losses by the partnership “at risk” rules
The implication of a negative adjusted cost base of a partnership interest
Corporate ownership
Ownership by a trust
What soft cost deductions are available?
Maximizing soft cost deductions in connection with raw land

Maximizing soft cost deductions during the construction period
What rollovers are available in connection with transferring real estate into the business entity?
US and other non-resident investors in Canadian real estate
Ontario land transfer tax