2018年12月29日星期六
2018年12月28日星期五
如何降低在加拿大的资本利得税
出售增值的资产需向税务局申报资产收益并缴纳资本利得税。本文介绍一些降低资本利得税的小窍门。
当纳税人的资产销售额超过购置资产的成本， 纳税人获得了资产收益。 例如， 你花了$20,000 买的股票以$30,000的价格卖了，你的资产收益是$10,000， 也就是销售额与成本之间的差价。截至2016年， 资本利得包含率是50%， 也就是说一半的资产收益都要缴纳资本利得税。 就以上的例子来讲， $5,000资产收益要计入纳税人的总应税收入。
50% 的资本利得包含率适用于每个人。 但是， 个人应缴纳的资产利得税与个人的总收入、 居住的省份，还有其他的个人情况密切相关。 这就使得税务规划变得重要了。例如, 你出售注册的计划(如RRSP或RRIF)中的投资或者你的主要居住处时，不会触发任何资本收益。以下是一些容易操作的减税窍门。
选择出售资产的时间点
选择出售资产的时间点可以是一个强大的减税工具。 如果预计将会有资产收益，在情况允许的条件下，可以考虑将出售的时间点选在下一年的一月一号， 那么， 由该交易产生的资本利得税可以等到出售年的下一年缴纳。 有效地推迟缴税时间。 如果你每年的收入变化较大， 可以试着在收入低的年份卖出高收益的资产， 在收入高的年份卖出亏本的资产。 这样做可以有效地减少资本利得税以及总的个人所得税。
捐赠资产
如果你定期进行慈善捐款或想要转移财产给家庭成员，则可以用捐赠或礼品的方式来减少资本利得税。 例如，如果你计划向慈善机构捐款$2,000，那么你可以捐赠价值为$2,000的股票，但这些股票的购买成本要低于现在的市场价。因此，你捐了$2,000的股票资产而不触发资本利得税，并且你可以得到$2,000慈善捐赠的收据。相反， 如果你出售股票来获得$2,000现金来捐赠，那么你需要捐赠$2,000现金，并向税务局缴纳卖掉这些股票的资本利得税。
给家庭成员的礼物也会触发资本利得税，这是因为CRA认为礼物是资产的应税处置。 尽管如此，你可以选择账面上亏损但是你依然想保留的资产来送给家庭成员。这种做法的好处是，由于赠送该资产将产生资本损失，您可以利用该资产损失来冲减你的其他投资的收益，同时，得到该资产的家庭成员将获得未来的来自该资产的增值好处。
终身资本利得豁免
对于长期成功经营企业、农场或渔业的纳税人来说， 如果在某个时候想卖掉生意，将可能需要缴纳金额巨大的资本利得税。
截至2016年，小型企业股份的终身资本收益豁免额为$813,600, 合格的渔业和农业用地的终身资本收益豁免额为$1,000,000。 这项豁免额旨在减少资产利得税。如果一个活跃经营的企业、农场或渔业，其主要业务在加拿大境内， 那么作为其业主的加拿大居民，在出售这些企业或财产时，可以用终身资本收益豁免额来减少其资本利得税。
例如，如果你以$1,000,000出售你的企业，而且所调整的成本可以忽略不计时，那么你有$1,000,000的资本收益。你可以扣除你的终身资本收益豁免额 $ 813,600，以获得$ 186,400的资产收益。这$ 186,400资产收益的50% ，即$93,200是应税资本利得，也就是说这$93,200的资产利得要纳税。
需要注意的是， 要取得终身资本利得豁免资格， 企业必须有至少90%的资产是用在加拿大境内经营的活跃业务中。因此建议业主在满足这些要求的时候再出售业务。此外，如果想要获得农业或渔业资本利得豁免资格，你还必须证明农业是你的主要收入来源或渔业是由你自己经营的。
有关网站：
美国的做法举例：
如何最大限度降低资本所得税（Capital Gain Tax, CGT）
当纳税人从其主要住宅（Main residence）搬出，开始将该房产用于出租时，该纳税人就可以将该房产所产生的相关费用来抵税（如：购买该房产所产生的利息，物业费，地税，房产保险等。）
capital-gains-tax
从表面上来看，当纳税人从其主要住宅（Main residence）搬出，开始将该房产用于出租时，由于该房产在其出租期间不再认为是该纳税人的主要住宅，所以在出售该房产时，该纳税人只能享受到部分主要住宅资本所得税豁免（Partial main residence exemption）。
但是，出售曾经作为主要住宅（Main residence）后来用于出租的房产，在计算其资本所得税时，纳税人可以应用“暂时空置原则”（Temporary absence rule）和“市场价值原则”（Market value rule）来降低其应交纳的资本所得税。
“暂时空置原则”（Temporary absence rule）
当一处房产不再作为纳税人的主要住宅，即纳税人从该住宅搬出后，纳税人可以应用暂时空置原则，在其不居住在该房产的整个期间或部分期间内，继续将该房产作为其主要住宅。
“暂时空置原则”规定：
当纳税人从其主要住宅（Main residence）搬出后，如果该房产没有用于营利目的，那么该纳税人可以继续无限期的将该房产作为其主要住宅。
当纳税人从其主要住宅（Main residence）搬出后，如果该房产用于营利（如用于出租），那么在该房产用于营利目的的一个单一期间内，该纳税人可以在最长期限为六年的时间内，仍旧将该房产视为其主要住宅。
如果纳税人应用了“暂时空置原则”，那么在该房产被视为纳税人的主要住宅的期间内，该纳税人不能再将其他房产作为其主要住宅。
案例1：房产出租低于6年
Kate 在 2006 年 5 月购买了一处房产，在此后的两年中，她一直住在该住宅中。2008年，Kate 由于工作原因搬到别的州居住，并在接下来的 5 年中将她的房子用于出租。然后 Kate 卖掉了该处房产。Kate 总共持有该房产的时间为 7 年（两年自住加五年出租）。
Kate 是否可以应用“暂时空置原则”，从而避免为其出售房产的所得交纳资本所得税？
可以。在该案例中，Kate可以选择应用“暂时空置原则”，在其房产出租的5年中，继续将该房产视为其主要住宅。所以Kate不必为其出售房产的所得交纳资本所得税。
“市场价值原则”（Market value rule）
如果纳税人从其主要住宅搬出，而且该房产第一次用于出租的时间在 1996 年 8 月 20 日 19 点 30 分以后，那么该纳税人可以利用“市场价值原则”。纳税人在利用“市场价值原则”时，需要满足以下两个条件：
由于房产曾用于营利目的（如：租赁），所以在出售该房产时，纳税人只能获得部分主要住宅资本所得税豁免（Partial main residence exemption）。
如果房产在首次营利时间（即第一次出租时间）之前即刻出售，纳税人已经获得全部的主要住宅资本所得税豁免（Main residence exemption）。
如果纳税人使用市场价值原则，那么在出售房产时，会影响到纳税人的资本收益或资本损失。“市场价值原则”的内容如下：
在房屋用于营利目的时，用此时该房屋的市场价值代替其成本价值来计算资本所得；
从房产首次用于营利目的时开始，纳税人对该房产开始一个新的所有权阶段（a new ownership period）。
“市场价值原则”不具备可选性。这意味着只要满足“市场价值原则”的条件，该原则就自动试用。
案例2：
Andy 在 1990 年 3 月以 $220,000 价格购买了一套房产 A（该价格包括所有的附带成本，例如印花税和相关法律费用）。Andy 与其家人在该住宅中居住了 9 年。
在 1999 年 3 月，Andy 与其家人般到另一套住宅B中，在接下来的 13 年，Andy 一直把房产 A 用于出租。1999 年 3 月，房产 A 的市场价值为 $300,000。在 2012 年 3 月，Andy 以 $750,000 的价格将房产 A 出售。出售房产 A 所产生的附带成本为 $1,000（法律费用）。
解析：
在这个案例中，市场价值原则适用。因此，对于Andy出售房产A的资本所得要做出以下
调整：
Andy 被视为在 1999 年 3 月（首次营利时间）以市场价值（$300,000）购买了房产A；
Andy 对房产 A 的所有权时间从 1999 年 3 月开始。因此，Andy 对房产 A 的所有权时间为 13 年（从 1999 年 3 月到 2012 年 3 月）。
所以 Andy 初始资本所得（Initial capital gain）为 $440,000（$750,000-$300,000-$1,000）。
如果不应用市场价值原则，Andy 的初始资本所得应为 $520,000（$750,000-$230,000）。
因此，在该案例中，市场价值原则使 Andy 的初始资本所得降低了 $80,000（$520,000-$440,000）。
如果应用“暂时空置原则”（Temporary absencerule），Andy 的应纳税资本所得时多少呢？
在这个案例中，Andy 的房产 A 在 13 年的出租期间的前 6 年中被视为 Andy 的主要住宅（从 1999 年 3 月到 2005 年 3 月），可以获得主要住宅资本所得税豁免。在剩下的 7 年出租阶段中，Andy 不能获得主要住宅资本所得税豁免。
因此，Andy 的应纳税资本所得为 $118,461。计算方法如下：
出售价格（Sale proceeds） $750,000
减：成本价格（Cost base） $310,000
初始资本所得（Initial capital gain） $440,000
非主要住宅期间（Non-main residence period） × 7 years
总计所有权期间（Total ownership period） ÷ 13 years
按比例分配的资本所得（Pro-rata capital gain） $236,922
减：50%资本所得税折扣（50% CGT discount）（50%×$236,922） $118,461
应纳税资本（Taxable capital gain） $118,461
在出售曾经作为主要住宅后来用于出租的房产时，纳税人可以应用暂时空置原则来显著降低其资本所得。
但是，应用暂时空置原则的缺点是，在纳税人购买了一套新的房产的情况下，如果纳税人将其前一套房产作为主要住宅，那么在其旧房产作为主要住宅的期间（旧房产应用暂时空置原则的 6 年期间），纳税人的新房产不能获得主要住宅资本所得税豁免。
因此，为了做一个好的规划，在以上情况下，纳税人要考虑诸多因素来确定是对其旧房产应用暂时空置原则，还是在其搬入新房产时，将其新房产作为其主要住宅。在这种情况下，重要的是要注意，直到纳税人卖掉其旧房产之时，纳税人才需要对此作出最后决定。
在考虑是否对旧房产应用暂时空置原则时，纳税人需要考虑以下因素：
1. 房产市场价值的增值
如果一处房产（如新房产）市场价值增值的幅度高于另一处房产（如旧房产），那么这意味着新房产可能会产生更高的资本所得。在这种情况下，对旧房产应用6年的暂时空置原则可能是更好的决定。
2. 成本价值：获得成本（Costs of owning）
考虑旧房产与新房产的成本价值。需要注意的是，如果纳税人是在 1991 年 8 月 20 日之后获得的房产，房产的成本价值可以包括该房产的不可抵扣的“获得成本”（Costs of owning）（如获得该房产的贷款利息）。
3. 成本价值：更新成本（Costs of improvements）
对房产进行更新的费用也可以算入房产的成本价值中。这可以降低出售相关房产时的资本所得。
4. 曾经用于运营生意的房产
如果纳税人旧房产的一部分曾用于运营生意，那么，该房产用于运营生意的部分越大，在纳税人搬出该房产后，在该房产上应用暂时空置原则就越没有吸引力。因为该房产用于生意的那部分不能享受 6 年暂时空置原则。
5. 持有每一处房产的时间：资本所得折价法的影响
在考虑是否对曾经作为主要住宅后来用于出租的房产应用暂时空置原则时，持有房产的时间是一个需要着重考虑的因素。
例如，如果纳税人打算长期持有其新房产，在出售其旧房产时，纳税人应该对其旧房产应用暂时空置原则。因为，从资本所得折价法来考虑，在短期内减少应付的出售旧房产的资本所得税，比长期后出售新房产支付资本所得税更有利。
2018年12月25日星期二
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2018年12月21日星期五
2018年12月18日星期二
2018年12月17日星期一
在加拿大如何申请building permit（建筑许可）
在加拿大建设新房子，乃至在自己的房子中进行装修改建扩建增建等多需要向政府申请，下面是有关申请的项目（为了节省时间，我用了百度翻译）：
有需要申请building permit的朋友，可以来找我。华海庆：6474680166
| Small Residential Project Guides | 小型住宅项目指南 |
| Garages and Carports | 车库和车库 |
| Decks and Porches | 甲板和门廊 |
| Residential Basement Entrances | 住宅地下室入口 |
| Pool Fence Enclosures | 游泳池围栏围栏 |
| Renovation and New House Guides | 装修与新居指南 |
| Interior Alterations | 内部改装 |
| Small Residential Additions | 小型住宅附加设施 |
| New House | 新房 |
| Residential Demolition Permit (with Replacement Building) | 住宅拆迁许可证 |
| Residential Underpinning | 住宅托换 |
| Guides for other Buildings | 其他建筑物指南 |
| Non-residential Building Permit | 非住宅建筑许可证 |
| Interior Alterations (Non-Residential) | 内部改建（非住宅） |
| Fire/Security Upgrades | 防火/安全升级 |
| Partial Occupancy | 部分占用 |
| Alternative Solutions | 替代解决方案 |
| Guides for Structures | 结构指南 |
| Tents & Temporary Structures | 帐篷和临时结构 |
| Designated Structures | 指定结构 |
| Portable Classroom | 便携式教室 |
| Plumbing, Mechanical and Drains related to a Building Permit | 与建筑许可证有关的管道、机械和排水 |
| Related Plumbing & Drain Permits | 相关水暖排水许可证 |
| Related Mechanical (HVAC) Permit | 相关机械(HVAC)许可证 |
| Backwater Valve | 回水阀 |
| Stand-alone Plumbing, Mechanical and Drains | 独立管道、机械和排水系统 |
| Backwater Valve | 回水阀 |
| Backflow Prevention Device | 防回流装置 |
| Stand-alone Mechanical (HVAC) | 独立机械（HVAC） |
| Stand-alone Plumbing & Drain Permits | 独立管道及排水许可证 |
2018年12月16日星期日
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2018年12月12日星期三
2018年12月10日星期一
2018年12月7日星期五
多伦多Toronto商铺出售shop on yonge
【海庆独家商业暗盘】
Shop on Yonge （7181 Yonge Street）大厦一层商铺 700尺(面积是大致的估算，买方及买方经纪需要自己落实)全新装修商铺出租或出售，适合做理疗的公司，有现成客户奉送。
Shop on Yonge 属于高端人口集聚地，大量客源，并有宽阔足够的免费停车位！
高密度成熟村区域，绝佳的商业机会！
此铺与另外两间相联，如果需要大铺位做餐饮可以探讨一起租售。
另外有3间龙眼位置相连的商铺，带十年租约出售，可单间分开出售。
Shop on Yonge 商场与高层公寓及办公楼紧邻，已有零售店铺，快餐店，超市，银行，办公室以及酒店入驻；地下有大量租户和访客停车位。此处商厦近公交，也是将来地铁一号线的延长线。小单元，适合自用做生意铺面或留待投资收租。
现在就电话647-468-0166了解更多详情，或者和我们预约实地考察吧！
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2018年11月27日星期二
2018年11月26日星期一
Saturday meeting @ Bridlewood Mall
Oliver meeting: every Saturday 2:00 pm to 3:00 pm @Bridlewood Mall downstair food court
2900 Warden Ave. (at Finch) Scarborough, Ontario M1W 2S8 Special meeting schedule can be arranged, please call 6474680166
We have held a few meetings so far, many people have participated in the meetings, we meet, talk, discuss, opportunities, care, and love are spreading, thanks for all their efforts.
Many friends ask me to hold this event during the weekend as Monday is not a good day for them to meet, so I decide to hold one meeting the coming Saturday from 2:00 to 3:00pm.
I will be at Bridlewood Mall food court waiting for you. No registration required just show up and find me.
I have invited many of my friends in WeChat, LinkedIn, Facebook. I try to focus on the talk about business opportunity, personal / business development, investment opportunity.
The event is free (it is recommended you to buy a cup of coffee for yourself there as we are using the place)
If you have time, please come and we can have a face to face talk. When people meet and talk, people start to know each other and love and care will spread.
Bridlewood Mall is located: 2900 Warden Ave. (at Finch) Scarborough, Ontario M1W 2S8
I see you there.
Oliver Hua
6474680166
Many friends ask me to hold this event during the weekend as Monday is not a good day for them to meet, so I decide to hold one meeting the coming Saturday from 2:00 to 3:00pm.
I will be at Bridlewood Mall food court waiting for you. No registration required just show up and find me.
I have invited many of my friends in WeChat, LinkedIn, Facebook. I try to focus on the talk about business opportunity, personal / business development, investment opportunity.
The event is free (it is recommended you to buy a cup of coffee for yourself there as we are using the place)
If you have time, please come and we can have a face to face talk. When people meet and talk, people start to know each other and love and care will spread.
Bridlewood Mall is located: 2900 Warden Ave. (at Finch) Scarborough, Ontario M1W 2S8
I see you there.
Oliver Hua
6474680166
Bridlewood Mall is located: 2900 Warden Ave. (at Finch) Scarborough, Ontario M1W 2S8
Saturday (November 24th, 2018) from 2:00 to 3:00pm.
Are you coming this Saturday from 2:00 to 3:00pm ?
海庆线下见面会每周六下午两点到三点在Bridlewood Mall的楼下麦当劳前面的food court举行。地址：2900 Warden Ave. (at Finch) Scarborough, Ontario M1W 2S8
海庆电话：6474680166
主题可以是项目介绍、工作机会、男女约会、家庭小聚、事业发展、房地产、金融、创业主意等等。
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两个星期的策划服务需要交付我1000加币（包括量身定做的商务考察标的安排以及费用预算、顺道住宿交通饮食规划以及费用预算、陪同翻译安排以及费用预算），您如果可以给我拉倒客户，其中你可以留下300加币作为佣金。
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2018年11月25日星期日
2018年11月22日星期四
多伦多的一些房地产开发商
Urban Toronto
Let us know!
NAME
20VIC Management Inc.
33 Developments
3C Lakeshore Inc.
45 Charles Ltd
59 Project Management
A2A Capital Management
Adi Development Group
Aga Khan Development Network
Alcion Ventures
Alex Shnaider
Alexandria
ALIT Developments
Allegra Homes
Allied Hotel Properties Inc.
Allied Properties REIT
Alterra Group of Companies
Amacon
Amelin Property Management
Amexon Development Corporation
Andrin Homes
Angel Developments
Angil Development Group Inc.
Aoyuan Property Holdings
Aragon Properties
Artscape
Aspen Ridge Homes
Atria Development
Augustine Group
Averton Homes
Baif Developments
Ballantry Homes
Baywood Homes
Bazis
bcIMC
Beaux Properties International Inc.
Beaverhall Homes
Belford Properties
Bentall Kennedy
Berkley Developments
Berkshire Axis Development
Bianca Pollak
Biddington Group
Bilfinger Berger
Bird Construction Company
Black & McDonald
Block Developments
Bloor-Yorkville BIA
Bluescape Construction Management
BLVD Developments
Bondfield Construction
Brandy Lane Homes
Bridgepoint Health
BRL Realty (Bresler)
Broccolini
Brookfield Multiplex
Brookfield Property Partners
BSäR Group Of Companies
Building Capital Inc.
Burnac Corporation
Buttcon Limited
Cadillac Fairview
CAMH
Camrost-Felcorp
Canada Lands Company
Canadian Equity and Development Corporation
Canadian Opera Company
CanAlfa Group
Canderel Residential
Canlight
Capital Developments
CAPREIT Limited Partnership
CaraCo Group of Companies
Carillion PLC
Carlyle Communities
Carttera Private Equities
Castle Group Developments
Castlepoint Numa
Cedar Fair Entertainment Company
Centennial College
CentreCourt Developments
Centrestone Urban Developments Inc.
Centrust Development
Ceruzzi
Channington Developments
Chartwell Retirement Residences
Chestnut Hill Developments
Choice Properties REIT
City Core Developments
City of Brampton
City of Toronto
Cityscape
Cityzen Development Group
Clifton Blake Group
Coletara Development
Collecdev
Comare Holdings
Commercial Realty Group
Compten Management Inc.
Concert Properties
Concord Adex
Condoman Developments
Conservatory Group
Contessa Developments
Context Development
Continental Development Corporation
Continental Ventures Realty
Core Development Group
Cortel Group
Cottage Advisors
CountryWide Homes
CreateTO
Creating Homes
Cresford Developments
Crosslinx Transit Solutions
Crown Communities
CTN Developments
Curated Properties
Cushman & Wakefield
Dash Developments
Davies Smith Developments
Davpart
DAZ
DBS Developments
Decade Group Inc.
Del Condominium Rentals Inc.
DelSuites
Deltera
Den Bosch + Finchley
Denna Homes
DevMcGill
Devron Developments
Diam Developments
Diamante Development
Diamond Corp
Dominic Diamante
Dominus Construction Group
Dorsay Development Corporation
Dov Capital Corporation
Downing Street Group
Dream Office REIT
Dream Unlimited
Dufferin Construction
DundeeKilmer
Dunpar Homes
Duration Investments
Dymon Storage
Eastern Construction
Edenshaw Homes Ltd
Edilcan Development Corporation
Edzar Group of Companies
ELAD Canada
Eldebron Holdings
Elia Corporation, The
EllisDon
Empire Communities
Empire Restoration
Engine Developments
Enirox Group
Evergreen
Exhibition Place
FDG Property Management LTD
Fernbrook Homes
Fieldgate Urban
Fiera Properties
First Avenue Properties
First Capital Realty
First Gulf
Fishman Group
Fitzrovia Real Estate Inc.
Five St. Joseph Developments
Flato Developments
Forme Development Group
Fort York Foundation
Fortress Real Developments
Fram Building Group
Frastell Property Management Inc.
Freed Developments
Fusioncorp Developments
G Group Development
Gairloch Developments
Galaxy Communities
Gemterra Developments Corporation
George Brown College
Geranium Corporation
Gillam Group
Globizen Group
GMC Projects Inc.
Goldman Group
Government of Canada
Graham Group
Graywood Developments
Great Eagle Holdings
Great Gulf
Great Lands Corporation
Greater Toronto Airports Authority
Greatwise Developments
GreenCity Development Group Inc.
Greenfield Quality Builders
Greenland Group
Greenpark Homes
Greenwin
Greenwood Retirement Communities
Greybrook Realty Partners
Grid Developments
GTA Sports and Entertainment
Guizzetti Developments
Gupta Group
GWL Realty Advisors
H&R Developments
H&R REIT
H&W Development Corp.
Habitat for Humanity
Hannah Property Management Ltd.
Harhay Developments
Harrington Developments Ltd
Haven Developments
HBNG Holborn Group
Henderson Development
Hi-Rise Group, The
High Park Bayview
Hines
HNR Properties Ltd
Holborn Group
HOOPP
Hospital for Sick Children
Hullmark
Humber River Regional Hospital
Humbold Properties
Hyde Park Homes
Ibrans Investments Ltd.
Ideal Developments
Identity Developments
iKore Developments
Impressions Group
Infinity Development
Infrastructure Ontario
Ink Entertainment
Innstead Co-operative Housing Inc.
Insoho Developments
Intentional Capital
Invar Building Corporation
Ivanhoé Cambridge
Javlee Construction Limited
Jerudan Developments
Katalyst Real Estate Corp
Kevric
Kilmer Group
King Plus Development
KingSett Capital
Kingston Beach Inc.
Knightstone Capital Management
KobenHavn
Krugarand Corporation
Lalu Canada
Lamb Development Corp
Lancer Developments
Landa Main Street Holdings Ltd
Lanterra Developments
Larco Investments
Lash Group Of Companies
Latch Developments
Laurier Homes
LCH Developments
LCH Developments/Lifestyle Custom Homes
LCL Builds Corporation
Ledcor PAAV Inc.
LeMine Investment Group
Liberty Development
Lifetime Developments
Lindvest Properties
Linwood Management Corporation
Living Life Group
LJM Developments
Loblaw Companies
Lomax Management
Loretto College
Lormel Homes
Luloo Boutique Homes
Madison Group
Madison View Homes Inc.
Mady
Main and Main
Malibu Investments
Mallpaks Developments
Mansouri Living
Mantella Corporation
Manulife Real Estate
Marlin Spring Developments
Martinway Contracting
Marwest Group of Companies
Marydel Homes
Matas Group
Mattamy Homes
Mazenga Building Group
Menkes Developments
Metrolinx
Metropia
MGM Resorts
Ministry of Community Safety and Correctional Services
Minto Group
Minuk Construction
Mizen Holdings
Mizrahi Developments
MMM Group Limited
MOD Developments Inc.
Molinaro Group
Mondiale Development Ltd.
Morguard Corporation
MPI Group
Mutual Development Corporation
National Homes
Neighbourhood Concepts
Neilas
Neudorfer Corporation
Niche Development
North American Development Group
North Drive Investments Inc
North Star Homes
Northam Realty Advisors
Northrop Development Inc.
Northwest Value Partners
Nova Ridge Development
Oben Flats
Old Stonehenge Development Corporation
ONE Properties
Ontario College of Art and Design University
Ontario Hardwood Products Ltd
Opearl Developments
Options For Homes
Options for Homes
Orchard Ridge Homes
Osmington
Oxford Properties Group
Pace Developments
Parallax Investment Corporation
Park Hiatt Developments
Park Towns Developments Inc.
PCL
Pearl Group, The
Peel Living
Pegah Contracting Ltd.
Pemberton Group
Percy Ellis
Performance Solutions Inc.
Phantom Developments
Philmor Group
Pianosi Development Corporation
Pinedale Properties
PineLake Group
Pinnacle International
Platinum Vista Inc.
Plaza
Plenary Health
Podium Developments
Pomerleau
Ports Toronto
Preston Apartments
Preston Group
Prica
Primavera Development Group
Prince Bay Developments
Princess Management
Projectcore
Province of Ontario
ProWinko
Quadcam Development Group
QuadReal Property Group
Queenscorp Residences
Ranka Group of Companies
RDG Management Ltd
Regal Crest Homes
Rekai Centres
Remington Group
Replay Resorts
Reserve Properties
RioCan REIT
Ripley Entertainment
Rockport Group
Rogers Real Estate Development Ltd.
Rosebrook Homes
Rosewater Developments
Rowntree Enterprises
Royal Queen Developments
Royale Grand Woodbine Developments
Royalpark Homes
Ryerson University
SAMM Developments
Savic Homes
Scollard Development Corporation
Scott Shields Architects
Serruya Realty Groups
Shane Baghai Group of Companies
Shannex Ontario Ltd.
Shapack Partners
Sheridan College
Shiplake Management Company
Shiu Pong
Shram Homes
Sierra Building Group
SigNature Communities
Silvercore Properties
SilverCreek Group
SiteLine Group
Skale Developments
Skygrid Construction
Skyline International
Slate Asset Management
Slokker Real Estate Group
SmartCentres
SmartREIT
Solmar Development Corporation
Sorbara Group
Spice Danforth Inc.
St Thomas Developments Inc.
St. Michael's Hospital
St. Thomas Commercial Developments
Stafford Developments
Stal Inc.
Stanford Homes
Stanton Renaissance
Starlight Investments
State Building Group
Stinson Properties
Storey Living Inc.
Streetcar Developments
Streetwise Capital Partners Inc.
Stuart Olson
Sunrise Gate Homes
Symmetry Developments
Talon International Development
TAS
Tawse Realco Inc.
Terra Firma Homes
Terracap Management
Terranata Developments
The Benvenuto Group
The Brown Group of Companies
The Daniels Corporation
The Globe and Mail
The Library Hotel Collection
The Onni Group
The Portland Property Group
The Riedel Group
The Sher Corporation
Tiffany Park Homes
Timbercreek Communities
Times Group Corporation
TMG Builders
Toddglen Group of Companies
Tofni Developments
Torbel
Toronto Community Housing Corporation
Toronto Hydro
Toronto Public Library
Toronto Transit Commission
Tower Hill Development Corporation
Townwood Homes
Tre Memovia
Tri-Win International
Triangle West Development
Tribute Communities
Tricon Capital Group Inc.
Tricon House
Tridel
Trinity Development Group Inc.
Triumph Developments
Trolleybus Urban Development Inc.
TUCKER HIRISE Construction
Union Capital Management
United Lands Corporation
University of Toronto
Urbacon
Urban Capital Property Group
Urban Fabric Development Inc
Urbancorp
V!VA Retirement Communities
VANDYK Group of Companies
Veisman Consulting
Verdiroc Development Corporation
Vertica Resident Services
Verton Developments
Verve Senior Living
VHL Developments Inc.
Villa Charities Inc.
Walsh Canada
Walters Group
Waterfront Toronto
Welltower Inc. Canada
West Development Group
Westbank Corp
Westdale Properties
Whitecastle Investments
Wilkinson Developments
Windcorp Developments
Windmill Development Group Ltd.
Wise Management Inc
Wittington Properties Limited
Woodbourne Canada Management, Inc.
Woodcliffe Properties
Worsley Urban Partners
Wycliffe Homes
Wynn Group Residential
YAD Investments Ltd
York University
Yorkville Group
Your Home Developments
YWCA Toronto
YYZed Project Management
Zancor Homes
Zen Homes
Zentil Property Management Inc
Zinc Developments
Let us know!
NAME
20VIC Management Inc.
33 Developments
3C Lakeshore Inc.
45 Charles Ltd
59 Project Management
A2A Capital Management
Adi Development Group
Aga Khan Development Network
Alcion Ventures
Alex Shnaider
Alexandria
ALIT Developments
Allegra Homes
Allied Hotel Properties Inc.
Allied Properties REIT
Alterra Group of Companies
Amacon
Amelin Property Management
Amexon Development Corporation
Andrin Homes
Angel Developments
Angil Development Group Inc.
Aoyuan Property Holdings
Aragon Properties
Artscape
Aspen Ridge Homes
Atria Development
Augustine Group
Averton Homes
Baif Developments
Ballantry Homes
Baywood Homes
Bazis
bcIMC
Beaux Properties International Inc.
Beaverhall Homes
Belford Properties
Bentall Kennedy
Berkley Developments
Berkshire Axis Development
Bianca Pollak
Biddington Group
Bilfinger Berger
Bird Construction Company
Black & McDonald
Block Developments
Bloor-Yorkville BIA
Bluescape Construction Management
BLVD Developments
Bondfield Construction
Brandy Lane Homes
Bridgepoint Health
BRL Realty (Bresler)
Broccolini
Brookfield Multiplex
Brookfield Property Partners
BSäR Group Of Companies
Building Capital Inc.
Burnac Corporation
Buttcon Limited
Cadillac Fairview
CAMH
Camrost-Felcorp
Canada Lands Company
Canadian Equity and Development Corporation
Canadian Opera Company
CanAlfa Group
Canderel Residential
Canlight
Capital Developments
CAPREIT Limited Partnership
CaraCo Group of Companies
Carillion PLC
Carlyle Communities
Carttera Private Equities
Castle Group Developments
Castlepoint Numa
Cedar Fair Entertainment Company
Centennial College
CentreCourt Developments
Centrestone Urban Developments Inc.
Centrust Development
Ceruzzi
Channington Developments
Chartwell Retirement Residences
Chestnut Hill Developments
Choice Properties REIT
City Core Developments
City of Brampton
City of Toronto
Cityscape
Cityzen Development Group
Clifton Blake Group
Coletara Development
Collecdev
Comare Holdings
Commercial Realty Group
Compten Management Inc.
Concert Properties
Concord Adex
Condoman Developments
Conservatory Group
Contessa Developments
Context Development
Continental Development Corporation
Continental Ventures Realty
Core Development Group
Cortel Group
Cottage Advisors
CountryWide Homes
CreateTO
Creating Homes
Cresford Developments
Crosslinx Transit Solutions
Crown Communities
CTN Developments
Curated Properties
Cushman & Wakefield
Dash Developments
Davies Smith Developments
Davpart
DAZ
DBS Developments
Decade Group Inc.
Del Condominium Rentals Inc.
DelSuites
Deltera
Den Bosch + Finchley
Denna Homes
DevMcGill
Devron Developments
Diam Developments
Diamante Development
Diamond Corp
Dominic Diamante
Dominus Construction Group
Dorsay Development Corporation
Dov Capital Corporation
Downing Street Group
Dream Office REIT
Dream Unlimited
Dufferin Construction
DundeeKilmer
Dunpar Homes
Duration Investments
Dymon Storage
Eastern Construction
Edenshaw Homes Ltd
Edilcan Development Corporation
Edzar Group of Companies
ELAD Canada
Eldebron Holdings
Elia Corporation, The
EllisDon
Empire Communities
Empire Restoration
Engine Developments
Enirox Group
Evergreen
Exhibition Place
FDG Property Management LTD
Fernbrook Homes
Fieldgate Urban
Fiera Properties
First Avenue Properties
First Capital Realty
First Gulf
Fishman Group
Fitzrovia Real Estate Inc.
Five St. Joseph Developments
Flato Developments
Forme Development Group
Fort York Foundation
Fortress Real Developments
Fram Building Group
Frastell Property Management Inc.
Freed Developments
Fusioncorp Developments
G Group Development
Gairloch Developments
Galaxy Communities
Gemterra Developments Corporation
George Brown College
Geranium Corporation
Gillam Group
Globizen Group
GMC Projects Inc.
Goldman Group
Government of Canada
Graham Group
Graywood Developments
Great Eagle Holdings
Great Gulf
Great Lands Corporation
Greater Toronto Airports Authority
Greatwise Developments
GreenCity Development Group Inc.
Greenfield Quality Builders
Greenland Group
Greenpark Homes
Greenwin
Greenwood Retirement Communities
Greybrook Realty Partners
Grid Developments
GTA Sports and Entertainment
Guizzetti Developments
Gupta Group
GWL Realty Advisors
H&R Developments
H&R REIT
H&W Development Corp.
Habitat for Humanity
Hannah Property Management Ltd.
Harhay Developments
Harrington Developments Ltd
Haven Developments
HBNG Holborn Group
Henderson Development
Hi-Rise Group, The
High Park Bayview
Hines
HNR Properties Ltd
Holborn Group
HOOPP
Hospital for Sick Children
Hullmark
Humber River Regional Hospital
Humbold Properties
Hyde Park Homes
Ibrans Investments Ltd.
Ideal Developments
Identity Developments
iKore Developments
Impressions Group
Infinity Development
Infrastructure Ontario
Ink Entertainment
Innstead Co-operative Housing Inc.
Insoho Developments
Intentional Capital
Invar Building Corporation
Ivanhoé Cambridge
Javlee Construction Limited
Jerudan Developments
Katalyst Real Estate Corp
Kevric
Kilmer Group
King Plus Development
KingSett Capital
Kingston Beach Inc.
Knightstone Capital Management
KobenHavn
Krugarand Corporation
Lalu Canada
Lamb Development Corp
Lancer Developments
Landa Main Street Holdings Ltd
Lanterra Developments
Larco Investments
Lash Group Of Companies
Latch Developments
Laurier Homes
LCH Developments
LCH Developments/Lifestyle Custom Homes
LCL Builds Corporation
Ledcor PAAV Inc.
LeMine Investment Group
Liberty Development
Lifetime Developments
Lindvest Properties
Linwood Management Corporation
Living Life Group
LJM Developments
Loblaw Companies
Lomax Management
Loretto College
Lormel Homes
Luloo Boutique Homes
Madison Group
Madison View Homes Inc.
Mady
Main and Main
Malibu Investments
Mallpaks Developments
Mansouri Living
Mantella Corporation
Manulife Real Estate
Marlin Spring Developments
Martinway Contracting
Marwest Group of Companies
Marydel Homes
Matas Group
Mattamy Homes
Mazenga Building Group
Menkes Developments
Metrolinx
Metropia
MGM Resorts
Ministry of Community Safety and Correctional Services
Minto Group
Minuk Construction
Mizen Holdings
Mizrahi Developments
MMM Group Limited
MOD Developments Inc.
Molinaro Group
Mondiale Development Ltd.
Morguard Corporation
MPI Group
Mutual Development Corporation
National Homes
Neighbourhood Concepts
Neilas
Neudorfer Corporation
Niche Development
North American Development Group
North Drive Investments Inc
North Star Homes
Northam Realty Advisors
Northrop Development Inc.
Northwest Value Partners
Nova Ridge Development
Oben Flats
Old Stonehenge Development Corporation
ONE Properties
Ontario College of Art and Design University
Ontario Hardwood Products Ltd
Opearl Developments
Options For Homes
Options for Homes
Orchard Ridge Homes
Osmington
Oxford Properties Group
Pace Developments
Parallax Investment Corporation
Park Hiatt Developments
Park Towns Developments Inc.
PCL
Pearl Group, The
Peel Living
Pegah Contracting Ltd.
Pemberton Group
Percy Ellis
Performance Solutions Inc.
Phantom Developments
Philmor Group
Pianosi Development Corporation
Pinedale Properties
PineLake Group
Pinnacle International
Platinum Vista Inc.
Plaza
Plenary Health
Podium Developments
Pomerleau
Ports Toronto
Preston Apartments
Preston Group
Prica
Primavera Development Group
Prince Bay Developments
Princess Management
Projectcore
Province of Ontario
ProWinko
Quadcam Development Group
QuadReal Property Group
Queenscorp Residences
Ranka Group of Companies
RDG Management Ltd
Regal Crest Homes
Rekai Centres
Remington Group
Replay Resorts
Reserve Properties
RioCan REIT
Ripley Entertainment
Rockport Group
Rogers Real Estate Development Ltd.
Rosebrook Homes
Rosewater Developments
Rowntree Enterprises
Royal Queen Developments
Royale Grand Woodbine Developments
Royalpark Homes
Ryerson University
SAMM Developments
Savic Homes
Scollard Development Corporation
Scott Shields Architects
Serruya Realty Groups
Shane Baghai Group of Companies
Shannex Ontario Ltd.
Shapack Partners
Sheridan College
Shiplake Management Company
Shiu Pong
Shram Homes
Sierra Building Group
SigNature Communities
Silvercore Properties
SilverCreek Group
SiteLine Group
Skale Developments
Skygrid Construction
Skyline International
Slate Asset Management
Slokker Real Estate Group
SmartCentres
SmartREIT
Solmar Development Corporation
Sorbara Group
Spice Danforth Inc.
St Thomas Developments Inc.
St. Michael's Hospital
St. Thomas Commercial Developments
Stafford Developments
Stal Inc.
Stanford Homes
Stanton Renaissance
Starlight Investments
State Building Group
Stinson Properties
Storey Living Inc.
Streetcar Developments
Streetwise Capital Partners Inc.
Stuart Olson
Sunrise Gate Homes
Symmetry Developments
Talon International Development
TAS
Tawse Realco Inc.
Terra Firma Homes
Terracap Management
Terranata Developments
The Benvenuto Group
The Brown Group of Companies
The Daniels Corporation
The Globe and Mail
The Library Hotel Collection
The Onni Group
The Portland Property Group
The Riedel Group
The Sher Corporation
Tiffany Park Homes
Timbercreek Communities
Times Group Corporation
TMG Builders
Toddglen Group of Companies
Tofni Developments
Torbel
Toronto Community Housing Corporation
Toronto Hydro
Toronto Public Library
Toronto Transit Commission
Tower Hill Development Corporation
Townwood Homes
Tre Memovia
Tri-Win International
Triangle West Development
Tribute Communities
Tricon Capital Group Inc.
Tricon House
Tridel
Trinity Development Group Inc.
Triumph Developments
Trolleybus Urban Development Inc.
TUCKER HIRISE Construction
Union Capital Management
United Lands Corporation
University of Toronto
Urbacon
Urban Capital Property Group
Urban Fabric Development Inc
Urbancorp
V!VA Retirement Communities
VANDYK Group of Companies
Veisman Consulting
Verdiroc Development Corporation
Vertica Resident Services
Verton Developments
Verve Senior Living
VHL Developments Inc.
Villa Charities Inc.
Walsh Canada
Walters Group
Waterfront Toronto
Welltower Inc. Canada
West Development Group
Westbank Corp
Westdale Properties
Whitecastle Investments
Wilkinson Developments
Windcorp Developments
Windmill Development Group Ltd.
Wise Management Inc
Wittington Properties Limited
Woodbourne Canada Management, Inc.
Woodcliffe Properties
Worsley Urban Partners
Wycliffe Homes
Wynn Group Residential
YAD Investments Ltd
York University
Yorkville Group
Your Home Developments
YWCA Toronto
YYZed Project Management
Zancor Homes
Zen Homes
Zentil Property Management Inc
Zinc Developments
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