Real Estate Investments in Canada: Structuring and Tax Considerations

Understanding REIPs, MIEs, MIFs, and Canadian REITs; Clearance Certificates and Withholding Requirements

Note: CPE credit is not offered on this program

A live 90-minute CLE webinar with interactive Q&A


Wednesday, April 17, 2019

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

Early Registration Discount Deadline, Friday, March 22, 2019

or call 1-800-926-7926

This CLE webinar will provide US real estate counsel with insights into common structuring vehicles for investing in Canadian real estate properties and mortgage investments and Canadian tax considerations related to such investments.

Description

The Canadian real estate market continues to attract the attention of foreign investors, including U.S. private equity, pooled funds and public investors who seek investment returns based on Canadian real estate and mortgage securities. Such investors and their advisors should be familiar with some of the common investment vehicles that are used for holding such investments, the Canadian regulatory regime applicable to the management and distribution of these vehicles and some of the Canadian federal tax consequences that are relevant to non-resident investors.

There are several investment vehicles used in Canada for investing directly or indirectly in Canadian real estate, including partnerships, corporations, trusts (e.g., public or private REITs), and mortgage investment entities (e.g., MICs). Commercial and tax considerations are relevant to whether such structures are suitable for non-residents.

Non-residents investing in Canadian real estate need to understand the key tax considerations related to acquiring and holding, directly or indirectly, real property in Canada (including the earning of investment returns) and disposing of their investments.

Listen as our authoritative panel discusses the primary structures available for investors looking to invest in Canadian real estate. The panel will also address some key tax considerations for foreign investors whether investing individually or through an investment vehicle.

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Outline

  1. Business and Tax Considerations Related to choice of Real Estate Investment Vehicle Structure
    1. Partnerships
    2. Corporations
    3. Trusts (Private REITs vs. Public REITs)
  2. Mortgage Investment Structures
    1. MICs
    2. Mortgage Investment Funds
    3. Syndicated Mortgage Investments
  3. Key Canadian Tax Considerations
    1. Carrying on Business in Canada
    2. Withholding Tax on Investment Returns
    3. Alternative Withholding Tax Regime for Rental Income Earned by Non-Residents
    4. Disposing of “Taxable Canadian Property” - Tax Compliance and Liability
    5. Land Transfer Taxes (in Ontario)
  4. Canadian Regulatory Considerations
    1. Licensing and Registration
    2. Marketing and Distribution
    3. Ongoing obligations

Benefits

The panel will review these and other relevant issues:

  • What are some of the key tax issues an investor should consider before entering the Canadian real estate market?
  • What vehicles exist for investment in Canadian real estate and mortgages?
  • What are the regulatory issues associated with Canadian real estate investments?

Faculty

Long, Stacey
Stacey Long

Senior Legal Counsel
AUM Law

Ms. Long’s securities law practice has a particular emphasis on the establishment of Canadian investment...  |  Read More

Singh, Manjit
Manjit Singh

Associate Partner
EY Law

Ms. Singh is a senior tax lawyer with over 18 years of experience providing advice on Canadian and cross-border tax...  |  Read More

Live Webinar

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Live Webinar

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$344

Live Webinar & DVD

$344 + $19.45 S&H

Other Formats
— Anytime, Anywhere

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Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video

48 hours after event

$247

Download

48 hours after event

$247

DVD

10 business days after event

$247 + $19.45 S&H