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.
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.
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.
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.
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.
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.
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).