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Tax Liability Commercial Leases Landlords

Bennett Jones LLP

Update: Draft Legislation on Landlord Tax Liabilities Provides Relief for Residential Tenants

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Since the publication of our blog, Tenants Beware: The Risks of Landlord Tax Liabilities, draft legislation released by the Department of Finance on August 12, 2024, has proposed a change to the Income Tax Act (Canada) (the...more

Lowndes

Real Estate Tax Considerations for Landlords and Tenants

Lowndes on

It is customary for landlords to require their tenants to pay real estate taxes attributable to the landlord’s property being leased, along with other common area expenses like maintenance, insurance and the like. When there...more

Bennett Jones LLP

Tenants Beware: The Risks of Landlord Tax Liabilities

Bennett Jones LLP on

A recent ruling from the Tax Court of Canada underscores the significance of tenants verifying their landlords' residency status in adhering to any obligations to withhold taxes in accordance with Part XIII of the Income Tax...more

Lowndes

Hillsborough County Commercial Lease Sales Tax Rate Reduced by Recent Florida Supreme Court Decision

Lowndes on

A recent Florida Supreme Court decision found that the Hillsborough County 1% transportation sales surtax is unconstitutional. As a result, the decision reduced the sales tax rate on commercial lease payments in Hillsborough...more

Seyfarth Shaw LLP

Tale of Two Cities: Cannabis and Commercial Real Estate

Seyfarth Shaw LLP on

Recently, I had the opportunity to moderate panels on cannabis and commercial real estate at programs held in Los Angeles and Chicago.  I won’t say it was the best of times or the worst of times, but I will say “it was the...more

Goulston & Storrs PC

REIT Issues for Retail Leasing Professionals

Goulston & Storrs PC on

As retail leasing continues to evolve, real estate investment trust (REIT) landlords, retail tenants and the business / advisory teams on both sides will want to ensure that REIT issues are surfaced and negotiated before the...more

Coblentz Patch Duffy & Bass

San Francisco Passes Proposition C To Increase Gross Receipts Tax On Commercial Landlords

Commercial Rent Tax for Childcare - Proposition C—the Commercial Rent Tax for Childcare and Early Education—is set to take effect January 1, 2019, and increase the Gross Receipts Tax ("GRT") on Commercial Rents. ...more

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