Topic · 5 articles

Canadian rental ownership

Canadian rental ownership and planning
Own rentals personally or through a corporation? Start with your goals
Compare personal rental ownership, a property corporation and HoldCo/OpCo arrangements through financing, tax, administration and transfer costs in Canada.
Canadian rental ownership and planning
Corporate rental income: tax, refunds, and the cost of administration
Follow Ontario corporate rental profit through tax, dividend refunds, owner tax and extra annual costs, with a clearly labelled hypothetical cash comparison.
Canadian rental ownership and planning
Rental ownership with a spouse: sharing shares does not settle the tax question
Understand why joint title or equal rental-company shares do not settle spouse tax: contributions, attribution, TOSI and real work all need review.
Canadian rental ownership and planning
Leaving rental assets to children: property, shares, and succession choices
Compare gifting rentals, inheritance and company shares, then plan for capital gains, possible recapture, control and estate cash needs in Canada.
Canadian rental ownership and planning
Leaving Canada with rentals or company shares: ownership structure matters
Prepare for leaving Canada with rentals or company shares: departure gains, company residence, non-resident rent withholding and cross-border questions.