Articles
Real Estate Investment Trusts, or REITs, have gained considerable popularity in Canada as a tax-efficient and accessible way to invest in real estate. This article will walk through the basics of setting up a private REIT in Ontario, Canada, covering essential legal, tax, and regulatory requirements.
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Section 85 of the Income Tax Act (Canada) (“ITA”) offers a valuable tax-planning tool for business owners, allowing them to transfer assets to a corporation without triggering immediate taxable gains.
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One key provision under Ontario securities law that allows certain businesses to raise capital without the burden of a prospectus is the Offering Memorandum Exemption. This exemption provides an alternative route for companies seeking to raise funds through the issuance of securities, without the need to file a formal prospectus.
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Real estate investment funds have become increasingly popular for those seeking diversified real estate exposure without the complexities of direct ownership. In Ontario, one of the most common and effective structures for setting up a real estate investment fund is through a limited partnership (LP) with a general partner (GP).
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