- Collecting rent
- Selling real estate
- Filing a tax return as a resident
- Specific tax provisions for cross-border workers
- Filing a tax return as a non-resident
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Income tax deductible expenses
- Deduct financing costs related to a loan for primary residence
- Deducting interest and other expenses related to the acquisition / construction / renovation of an unoccupied building
- Deducting contributions, insurance premiums and interest expense related to a personal loan
- Deducting home purchase savings contributions
- Owning land or real estate
- Construction or renovation of real estate
- Purchasing real estate
- Gifting real estate
