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Canadian Real Estate Tax Handbook

Canadian Real Estate Tax Handbook

A tax technical guide to help navigate through some of the Canadian tax fundamentals

Lorne Burns

National Industry Leader, Building, Construction & Real Estate

KPMG in Canada


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KPMG's Canadian Real Estate Tax Handbook is intended for tax, accounting and finance professionals and others with an interest in the Canadian income tax and GST/HST issues impacting the Canadian real estate industry.

KPMG prepared this tax handbook in order to provide the Canadian Real Estate industry participants, such as private and public owners, operators and developers and other advisors with a useful tax technical guide to help them navigate through some of the tax fundamentals that will assist in creating long term value.


The world is constantly evolving, and in today's globally integrated economies, governments continue to introduce tax policy changes and tax authorities continue to invest in advanced technologies and resources for enhanced enforcement.

Through KPMG's assessment of the Canadian Real Estate industry, a number of trends influence today's tax environment, including:

  1. Increasing complexity of relevant laws
  2. Increasing globalization of investment
  3. Increasing sophistication of financial and structural arrangements
  4. Increasing urbanization and intensification
  5. Changing demographics and increasing social media
  6. Increasing velocity to take action

With this pace of change, there are new pressures on tax professionals to continue making informed decisions on the company's day-to-day operations, managing their tax risks and identifying tax efficient planning opportunities.

We trust that KPMG's Canadian Real Estate Tax Handbook will assist our audience in making more informed decisions on day-to-day operations, and to channel such decisions proactively and positively to create real value for the developers, owners, operators, shareholders, unit holders, investors and lenders who form the real estate industry.

Download the PDF below to learn more.

© 2021 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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