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Courses/Accounting & Tax/Real Estate Tax

Tax Issues in Canadian Real Estate: 2024-2025 Edition

A Comprehensive Review of the Main Tax Issues Affecting Canadian Real Estate Transactions

Created bySteven Pitucci
4.7
(224 reviews)
BeginnerUpdated Dec 1, 2025
Tax Issues in Canadian Real Estate: 2024-2025 Edition

What You'll Learn

check_circleIdentify and understand key legislative changes affecting Canadian real estate tax for 2024–2025.
check_circleApply updates to the UHT Act, short-term rental claims, and the Home Buyers’ Plan in tax planning scenarios.
check_circleRecognize common GST/HST errors and avoid pitfalls in real estate transactions.
check_circleAnalyze CRA audit trends and implications for compliance in real estate.
check_circleNavigate tax complexities related to Ontario Land Transfer Tax and Section 116 non-resident considerations.

About This Course

In this comprehensive course, Steven Pitucci, a practicing CPA from Toronto, Ontario, discusses common issues that often arise in the purchase and sale of real estate properties in Canada. The course aims to simplify complex, technical matters and present them in a way that is easily understandable for professionals who may be less familiar with these topics but want to expand their knowledge. It includes examples and references recent Tax Court of Canada case judgments to enhance understanding.

Topics covered in this course:

  • Legal changes in 2024 affecting real estate transactions, including:

    • Revisions to the Underused Housing Tax (UHT) Act, short-term rental expense claims, and the Home Buyers’ Plan (HBP) after the passing of Bill C-69.
    • A walkthrough of the new Purpose-Built Rental Housing (PBRH) Rebate.
    • Reporting requirements for properties held in trust.
    • Changes to the Section 273 GST/HST election for joint ventures.
    • Changes to the capital gains inclusion rate.
  • Considerations when buying property from a non-resident, including the implications of Section 116.

  • Common GST/HST errors in real estate transactions.

  • A walkthrough of the Ontario Land Transfer Tax, including planning considerations with related party transactions.

Your Instructor

Steven Pitucci
Steven Pitucci

Accounting and Tax Educator, CPA, CA

menu_book16 courses
star3,707 reviews

As a Chartered Professional Accountant, I am currently navigating the complex world of forensic accounting & advisory in a Canadian insolvency firm. I am a former partner of public accounting firm serving Canadian individuals and privately-held businesses. I am also educating other accountants with all things accounting and tax. I have a passion for taking complex issues and teaching them to others in a manner that is understandable.

Credit Information

Do these courses count toward my professional development requirements?

This portal is provided as a training and development resource for City of Markham employees. Every course is delivered by a qualified subject matter expert or learning organization, is quantifiable in hours, and is verifiable — you receive a documented certificate of completion for every course you finish, stored on LearnFormula indefinitely.

If you hold a professional designation (for example in engineering, accounting, human resources, or law), courses may be counted as professionally relevant, verifiable learning activities toward your continuing professional development. Individual practitioners are responsible for confirming that an activity meets the requirements of their professional body. For questions about the City of Markham's training and development policies, please speak with your people leader or Human Resources.

What Students Are Saying

4.7
Student's Choice
224 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.