 | Stephen Pincus at the Corporate Taxation Forum |
April-25-2007
| Lawyer | Stephen Pincus |
| Area | Corporate Finance and Securities, Tax |
Details
April 25, 2007
11:45: REITs in the Evolving Taxation Landscape
Speaker: Stephen Pincus, Partner, Goodmans LLP
This session will cover:
- The unique history and role of REITs in Canada
- Impact of changes to the Income Tax Act on Canadian real estate investment vehicles
- Why REITs are exempt from the new tax rules under the definition of “specified investment flow-throughs” (SIFTs)
- Conditions necessary to qualify as a REIT
- REITs with “operating” components such as senior care and hospitality: do they qualify?
- Restructuring in order to meet exemption requirements
- The evolution of these structures in the U.S. and lessons learned
Corporate Taxation Forum
April 25 – 26, 2007
St. Andrew’s Club and Conference Centre
Toronto, Ontario
