Tax and Residential Real Estate 2017 - The ABCs of GST, PST, FBT and EHT


Course Date: October 20, 2017

Total: 5h 8min

Welcome and Introduction

Nuts and Bolts of GST and Residential Real Estate

  • overview of GST basics
  • collecting tax, input tax credits, and rebates
  • when are residential transactions exempt and taxable

Terry G. Barnett — Thorsteinssons LLP, Vancouver
Noah Sarna — Thorsteinssons LLP, Vancouver

Nuts and Bolts of PST and Residential Real Estate

  • when does PST apply to construction?
  • specific rules governing who is liable to pay
  • how to shift the tax burden
  • BC's "gotcha" tax — trap for unsuspecting contractors
  • contracts with exempt purchasers
  • working with First Nations

Terry G. Barnett — Thorsteinssons LLP, Vancouver
Noah Sarna — Thorsteinssons LLP, Vancouver 

Networking Break

Current GST Issues in Residential Development, Construction, and Sales 

  • "house hoppers" and CRA response
  • land and additional acreage — what is exempt and what is taxable? 
  • residential development on the First Nation Reserves
  • resort properties
  • joint ventures/bare trust issue

Terry G. Barnett — Thorsteinssons LLP, Vancouver
Noah Sarna — Thorsteinssons LLP, Vancouver 

Panel Discussion – Current Issues, Best Practices, and Ethical Issues

Terry G. Barnett — Thorsteinssons LLP, Vancouver
Noah Sarna — Thorsteinssons LLP, Vancouver

Lunch

Overview of the Foreign Buyers Tax

  • background to the FBT
  • what property is subject to the FBT?
  • what transferees are subject to the FBT?
  • how is FBT calculated?
  • FBT surprises, possible upcoming changes?

Terry G. Barnett — Thorsteinssons LLP, Vancouver
Noah Sarna — Thorsteinssons LLP, Vancouver

Overview of the Empty Homes Tax

  • background to the EHT
  • what property is subject to the EHT?
  • what use of property is required to avoid the EHT?
  • what exemptions are available?
  • how is the EHT status of the property reported?
  • how can EHT assessments be disputed?

Terry G. Barnett — Thorsteinssons LLP, Vancouver
Noah Sarna — Thorsteinssons LLP, Vancouver

Networking Break

Panel Discussion — FBT, EHT, and Lots of Unanswered Questions

Terry G. Barnett — Thorsteinssons LLP, Vancouver
Raluca Dogaru — Policy and Legislative Analyst, Property Taxation Branch, BC Ministry of Finance, Victoria
Heidi B. Granger — Assistant Director, Development and Real Estate, City of Vancouver Law Department, Vancouver
Noah Sarna — Thorsteinssons LLP, Vancouver

Questions & Discussion