Tax Tips for Commercial REALTORS® and Property Managers

• income tax considerations in commercial real estate investments
• nature of tax deferments in income producing properties
• taxable income from operations
• difference between taxable income and cash flow
• depreciation in real estate investment
• CCA and how to identify and calculate the various classes of Capital Cost Allowance
• principle of undepreciated capital cost
• principle of capital gains and inherent tax consequences
• provisions for tax deferrals allowed for by reserve sales
• implications of terminal losses
• roll over provisions in the disposition and subsequent reinvestment in like properties
• adjusted cost base
• calculations for after tax cash flows during the holding period of a revenue property
• after tax position of an investor following sale of a revenue property