Our Real Estate Publications

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: Supreme Court of Canada GAAR ruling on Copthorne Holdings
Supreme Court of Canada (SCC) makes a decision on the Copthorne Holdings general anti-avoidance rule (GAAR) case.

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.

Tax memo: QST rate increasing on January 1, 2012
On January 1, 2012, the QST rate will be increasing. Learn more about special transitional rules and how to prepare.

IFRS standards in motion
The following publication discusses how leasing changes to International Financial Reporting Standards will impact all landlords in the Real Estate industry.

The new IFRS lease accounting standard will have business implications for all real estate landlords
The proposed changes to lease accounting would have practically all leases recorded on the balance sheet of lessees, removing the distinction between operating and financing leases.

Tax memo: Proposed Changes for SIFTs, REITs and publicly traded corporations
The Department of Finance proposes to constrain publicly traded stapled securities structures. The changes include new rules that will apply in respect of stapled securities. Learn more in this Tax memo.

Real Estate Insights
Real Estate Insights is a weekly newsletter that offers news and recent developments in the Canadian real estate industry. It also features upcoming events and PwC thought leadership.

Tax Memo: Proposed Changes to Real Estate Investment Trust (REIT) Tax Rules
Read this Tax Memo for PwC’s response to the Department of Finance’s December 16th REITs’ announcement.

Income Trusts: Planning for 2011 and beyond
This PwC publication helps trustees and managers during the income trust decision-making process and has been updated to include the SIFT conversion rules.

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).