CBA FALL LAW SERIES 2018

Presented by the CBA Real Property Law Section

When CRA and Your Real Estate Transaction Collide

Real estate transactions coast-to-coast regularly intersect with the Canada Revenue Agency (CRA).  This webinar is designed as a practical defensive toolkit to assess issues where real estate lawyers and their clients risk running afoul of CRA in matters of superpriority liens, holdback, remittances, and general tax advice on HST and capital gains. 

Topics will include:

• Superpriority liens
• Requirements to pay
• Section 116 of the Income Tax Act (non-resident holdbacks and clearance certificates)
• GST/HST issues in real estate transactions
• When a real estate capital gain becomes business income
• Residential 

Presenters