Hirsch, "Real Estate Issues: Traps and Opportunities", 1995 Corporate Management Tax Conference Report, c. 9

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e)

Discussion of issues respecting the allocation of common costs for which no legal liability has yet been incurred.

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation

Discussion of use of Nova Scotia unlimited liability companies for real estate investments in Canada, and of U.S. limited liability companies for real estate investments in the United States.