Public articles

Setting the market value of an immovable and the terms of sale

Certificate of location

The legal warranty of ownership and quality

Municipality

Duty to advise

Upcoming changes to the taxation of profits from real estate flipping

As of January 1, 2023, the Government of Canada will correct the tax treatment of real estate flipping by amending the Income Tax Act.

Preservation, use and destruction of registers and records

Management of trust accounts

Keeping of records and registers

Guideline – Keeping, using and conserving records, books, accounts and registers

Opening and closing of trust accounts

Keeping of trust accounts

Duty to supervise of the agency and its executive officer

Inclusions in a sale: How to prevent disputes

Prohibition on the purchase of residential property by non-Canadians

Since January 1, 2023, non-Canadians have been prohibited from purchasing residential property in Canada for a period of two years.

Representation

Guideline – Representation, solicitation, promotion and advertising

Obligation to have a valid real estate brokerage licence

Duty to supervise of the agency and its executive officer

Advertising