Property & Rental
Tax rules for Canadian homeowners and landlords — rental income reporting, the principal residence exemption, capital gains on real estate, and mortgage deductions.
2026-06-05
Land Transfer Tax by Province 2026: Rates & First-Time Rebates
2026 provincial and municipal land transfer tax rates and brackets, the Toronto MLTT, and first-time buyer rebates across Ontario, BC and beyond.
2026-05-26
Canadian Capital Gains Inclusion Rate: 2024 to 2026 History
The 2024 Budget proposed 2/3 inclusion above $250k. Here is the full timeline, the 2025 scrap, and what 2026 actually looks like.
2026-05-26
Canadian LCGE 2025: $1.25M Exemption + CNIL Grind Explained
How the Lifetime Capital Gains Exemption works on QSBC + farm/fishing property, and how CNIL balance silently reduces it.
2026-05-26
QSBC Share Tests: Will Your Shares Qualify for LCGE?
Three tests for Qualified Small Business Corporation shares. CCPC status, 90% active business assets, 24-month look-back.
2026-05-26
Tax-Loss Selling Canada: The 30-Day Superficial Loss Trap
How to harvest losses without triggering ITA s.40(2)(g)(i). The 30-day window, affiliated persons, and TFSA/RRSP repurchase trap.
2026-05-03
Lifetime Capital Gains Exemption (LCGE): How Much Can You Shelter Selling Your Business in Canada?
The 2026 LCGE lets Canadian business owners shelter up to $1.275M in capital gains when selling QSBC shares, farm, or fishing property. Eligibility rules, planning strategies, and how the inclusion rate interacts with the exemption.
2026-04-12
Estate Planning in Canada: Probate Fees and Deemed Disposition on Death
How deemed disposition at death triggers capital gains tax, probate fees by province, the spousal rollover exception, and strategies to reduce the tax burden on your estate.
2026-04-10
Crypto Tax Reporting in Canada: What You Owe and How to File
How the CRA taxes cryptocurrency, which transactions are taxable, how to calculate your gains, and how to report crypto on your Canadian tax return.
2026-03-22
Capital Gains Inclusion Rate in Canada: 2025 Guide
How Canada's capital gains inclusion rate works in 2025, how to calculate tax on investment gains, the principal residence exemption, and the Lifetime Capital Gains Exemption.
2026-03-22
Capital Gains Tax in Canada 2025: Proposed Changes and Current Rules
What happened to the proposed 66.67% capital gains inclusion rate above $250,000? Current 50% inclusion rate rules, planning strategies, and what to watch for in 2025.
2026-03-22
Pay Down Your Mortgage or Invest in Your RRSP?
Compare the after-tax cost of mortgage debt vs RRSP returns. Learn how to use your RRSP refund to accelerate mortgage paydown, and when the Smith Manoeuvre changes the math.
2026-03-22
Rental Income Tax in Canada: The Basics
How to report Canadian rental income on your T1 return using Form T776, which expenses are deductible, how CCA works, and how to handle personal-use allocation.
2026-03-22
Should You Sell Investments This Year or Next?
Learn when to trigger capital gains or losses before year-end. Covers tax-loss harvesting, the superficial loss rule, year-end deadlines, and income smoothing strategies.
2026-03-22
The Smith Manoeuvre: Making Your Mortgage Interest Tax-Deductible
The Smith Manoeuvre is a Canadian strategy that converts non-deductible mortgage interest into tax-deductible investment loan interest. Here's how it works, the risks involved, and whether it makes sense for you.
2026-03-18
Rental Income Tax Canada 2025 & 2026 — CCA & Form T776
How rental income is taxed in Canada 2025/2026: marginal rate, Form T776 line-by-line, deductions (mortgage, hydro, repairs), optional CCA class 1.
2025-02-15
Capital Gains Inclusion Rate in Canada: What It Means for Investors
How Canada's 50% capital gains inclusion rate works, how tax is calculated on investment gains, and the Lifetime Capital Gains Exemption (LCGE) for business owners.
2025-01-20
Canada Principal Residence Exemption 2025 — T2091 & Capital Gains (CRA)
How the CRA Principal Residence Exemption shelters your home sale from capital gains tax in 2025: designation rules, T2091 reporting, plus-1 rule, and what happens if you have two properties.
2025-01-20
Tax-Loss Harvesting in Canada: How It Works
Learn how tax-loss harvesting can reduce your capital gains tax in Canada, including the superficial loss rule and practical strategies.