Our Real Estate Publications

Tax Memo: Application of Ontario's Single Sales Tax to New Homes
A new Ontario bulletin confirms province's 2009 budget announcement concerning a new single sales tax launch on July 1, 2010. The bulletin introduces rebates, transitional rules and disclosure requirements.

REIT Update
Thanks to recent income tax legislation, Canadian REITs that intend to continue as public entities have choices to make concerning their taxation status. Read this PwC publication to learn more.

Regulatory Update
Efforts to further stem money laundering and the financing of terrorism in Canada have spurred increased government regulation for the real estate sector. Read this PwC publication to learn more.

Income tax planning and tax accounting considerations for REITs -- PricewaterhouseCoopers Canada
This PwC publication helps REITs and their tax and accounting advisors familiarize themselves with recent legislative changes and their potential impact.

IFRS in Canada: Potential IFRS Liability Treatment for REIT Units
Under International Financial Reporting Standards (IFRS), it’s possible that units of open-ended Canadian real estate investment trusts (REITs) could be reclassified as a liability rather than equity.

Putting IFRS in Motion: The impact of International Financial Reporting Standards (IFRS) on the Canadian real estate sector
This publication provides an overview of the specific challenges facing the Canadian real estate industry as part of the conversion to International Financial Reporting Standards (IFRS).