Our Real Estate Publications

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Emerging Trends in Real Estate®
In this year’s report, we provide insights into various facets of Canada’s real estate market, as well as analysis of some of its key urban centres.

Tax Insights: GST/HST and QST alert – Investors must issue notification of investor percentages – November 15, 2014 deadline
Distributed investment plans are required to obtain information from investors to determine the plan’s provincial attribution percentage, so that the plan's GST/HST liabilities can be calculated in accordance with the selected listed financial institution GST/HST reporting rules.

Tax Insights: GST/HST reporting for the real estate sector: Are you compliant?
The Canada Revenue Agency is auditing the GST/HST reporting of taxpayers in the real estate sector.

Real Estate 2020: Building the future
The Canadian real estate industry has seen unprecedented growth in the past decade and only recently has the level of general transaction activity slowed in pace.

Tax Insights: GST/HST issues affecting the real estate and construction industries
This Tax Insights highlights Goods and Services Tax/Harmonized Sales Tax (GST/HST) issues relevant to the real estate and construction industries.

Insights from Emerging Trends in Real Estate 2013: Canada’s continuing equilibrium
In a world struggling to manage unprecedented debt levels and economic upheaval, Canada enjoys a stable real estate economy.

Tax memo: October 24, 2012 Notice of Ways and Means Motion: Offshore investment fund rules revised (Memo No. 2012-52)
This Tax memo outlines the implications of the rules for offshore investment funds (OIFs).

Tax memo: Returning to B.C.’s Provincial Sales Tax: Transitional rules for new housing (Memo No. 2012-51)
This Tax memo updates our February 19, 2012, Tax memo “Returning to B.C.’s Provincial Sales Tax: Transitional rules for new housing” to reflect November 2012 announcements.

Tax memo: Joint ventures and partnerships: GST/HST and issues for real estate industry (Memo No. 2012-42)
This Tax memo highlights certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Workplace Safety and Insurance Board (WSIB) issues relevant to those in the real estate and construction industries.

Tax memo: Joint Ventures—CRA ends policy allowing separate fiscal periods: How will this affect your company? (Memo No. 2012-15)
A recent Canada Revenue Agency (CRA) announcement may adversely affect real estate companies that carry on projects or hold investment properties through joint ventures.

From the ground up – Emerging Trends in Real Estate 2012: Development Prospects in Canada
This report, a supplement to our Emerging Trends in Real Estate 2012 publication, highlights development prospects in Canada culled from interviews among more than 100 survey participants.

Tax memo: Changes to partnership returns – What they mean for you (Memo No. 2012-10)
This memo examines recently announced revisions to the CRA’s expanded information requirements for partnership returns. Learn about the revisions to T5013 SCH 50.

Tax memo: 2012 Annual tax filing and remittance deadlines for corporations (Memo No.: 2012-02)
Canadian corporations may be required to meet several Canadian annual filing and remittance deadlines. Learn more about common compliance requirements.

Tax memo: Pooled Registered Pension Plans: A new retirement savings vehicle
The federal government has introduced legislation designed to reduce the cost of pension plans for small employers.