Legal, Tax and Accounting Strategies for the Canadian Real Estate Investor

Foreword vii

Introduction 1

Chapter 1: Eyes Wide Open 7

Chapter 2: Building a Successful Team 17

Chapter 3: Mastering the Basics 29

Chapter 4: Structuring Your Acquisitions 49

Chapter 5: Structuring Your Acquisitions with a Large-Scale Joint Venture 89

Chapter 6: Structuring Your Real Estate Business 105

Chapter 7: Owning Your Properties 115

Chapter 8: More Tax Strategies for Property Ownership 153

Chapter 9: Structuring Dispositions 167

Chapter 10: Tax Considerations on Dispositions 183

Chapter 11: Estate-Planning Considerations 195

Chapter 12: Keeping the Books 205

Appendix 1: Joint Venture Agreement Checklist 227

Appendix 2: Legal Considerations Relating to Syndicate Offerings—Investor Checklist 231

Appendix 3: Legal Considerations Relating to Syndicate Offerings—Promoter Checklist 233

Acknowledgements 235

About the Authors 237

Index 239