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Courses/Accounting & Tax/Real Estate Tax

Tax Issues In Canadian Real Estate: 2025-2026 Edition

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

Created bySteven Pitucci
5.0
(63 reviews)
BeginnerUpdated Nov 19, 2025
Tax Issues In Canadian Real Estate: 2025-2026 Edition

What You'll Learn

check_circleUnderstand CRA's reporting changes for rental income.
check_circleStrategize combating CRA disputes on property flips.
check_circleAnalyze Tax Court decisions made in 2025 related to real estate transactions.
check_circleEvaluate implications of the proposed changes included in the 2025 Federal Budget.
check_circleNavigate the BC Home Flipping Tax and Toronto's 2025 Municipal Non-Resident Speculation Tax.

About This Course

The "Tax Issues In Canadian Real Estate: 2025-2026 Edition" course comprehensively examines the dynamic landscape of real estate taxation in Canada. Given the continuous evolution of tax laws and the Canada Revenue Agency's (CRA) heightened focus on real estate transactions, staying informed is crucial for navigating this complex environment.

This course provides essential updates and insights for accountants, lawyers, and anyone advising clients on real estate matters. You will gain a deep understanding of:

  • Legal Changes in 2025: Explore the abandoned capital gains inclusion rate hike, the new BC Home Flipping Tax, and Toronto’s Municipal Non-Resident Speculation Tax.
  • 2025 Federal Budget Proposals: Analyze the proposed elimination of the Underused Housing Tax (UHT), the GST rebate for first-time homebuyers, and automatic tax filings for low-income individuals.
  • CRA Administrative Changes: Understand updated reporting requirements for rental income on Form T776, particularly concerning short-term rentals and compliance under Section 67.7 of the Income Tax Act.
  • Combating CRA Disputes on Property Flips: Learn strategies for defending against reassessments, including the importance of evidence in Notice of Objections based on the Happy Valley Farms factors and the ITA's Section 12(12) deeming provisions.
  • Notable Tax Court of Canada Decisions (2025): Review significant rulings impacting GST/HST new housing rebates, GST/HST on short-term rentals, moving expense deductions, and the strict adherence to tax deadlines, even in cases of CRA error.

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

5.0
Student's Choice
63 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.