{"id":55704,"date":"2026-09-28T14:08:00","date_gmt":"2026-09-28T18:08:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=55704"},"modified":"2026-09-28T15:24:28","modified_gmt":"2026-09-28T19:24:28","slug":"real-estate-development-buying-developing-and-owning-property-in-canada-as-a-foreign-investor","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/real-estate-development-buying-developing-and-owning-property-in-canada-as-a-foreign-investor\/","title":{"rendered":"Real estate development: Buying, developing, and owning property in Canada as a foreign investor\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Who this is for:<\/strong> CFOs, general counsel, and investment leads at foreign companies and investors evaluating the acquisition, development, or ownership of real property in Canada, whether for commercial operations, investment purposes, or corporate real estate needs.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The assumption that surprises foreign real estate investors most<\/strong>: Foreign investors entering the Canadian real estate market frequently underestimate how much of the regulatory framework is provincial rather than federal, and how significantly the rules differ between provinces. There is no single Canadian real estate law. Title registration systems differ by province. Land transfer taxes vary widely. Ownership restrictions for non-residents apply differently depending on the type of property, the province, and the structure through which the investment is made. Since 2023, a federal prohibition on non-Canadian purchases of residential property has added a layer of compliance that applies nationally but is subject to a specific set of exemptions that must be assessed for every transaction.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The practical consequence: a real estate strategy designed for one province cannot be assumed to work in another, and a foreign investor&#8217;s eligibility to purchase depends on the type of property, its location, and the corporate or individual structure through which the acquisition is made, not simply on whether they have the funds to close.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>In this article<\/strong>:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8d39b2df wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"#registration\">Registration systems<\/a><\/li>\n\n\n\n<li><a href=\"#title-insurance\">Title insurance<\/a><\/li>\n\n\n\n<li><a href=\"#ownership-restrictions\">Ownership restrictions for non-residents<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"#land-transfer\">Land transfer taxes\u202f<\/a><\/li>\n\n\n\n<li><a href=\"#takeaways\">Key takeaways<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/\">Read more on Doing Business in Canada<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" id=\"registration\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"padding-top:var(--wp--preset--spacing--medium)\">1. Registration systems&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are two registration systems in Canada and the system that applies depends on the province and, in some cases the specific parcel of land.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">a. The registry system<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The registry system is the older of the two. Registration under the registry system provides notice to third parties and can establish priorities among competing interests, but it does not establish whether there is a valid interest in the land. To determine what interest is actually held, it may be necessary to review all documents affecting the land back to the initial Crown grant. Title searches must be undertaken, and prospective buyers receive legal opinions regarding title and the interests attached to the land. The practical consequence for a foreign buyer is a more extensive and time-consuming due diligence process. The chain of title must be traced historically, and the legal opinion carries more weight as the primary assurance of clean title.\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">b. The land titles system<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The land titles system, also known as the Torrens system, provides an up-to-date statement of ownership and other interests in the land without requiring examination of all documents dating back to the Crown grant. The register itself is the authoritative record of title. For foreign buyers, this system is more familiar in structure and more efficient in due diligence,the register reflects the current state of title and interests, and the search process is considerably shorter than under the registry system.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"title-insurance\">Most registry systems in Canada have been converted to land titles systems. However, certain parcels, particularly in older urban areas and rural regions in Ontario, Nova Scotia, Prince Edward Island, and Newfoundland, may still be governed by the registry system. Foreign buyers should confirm which system applies to the specific property being acquired before scoping their due diligence timeline and budget.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Title insurance&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Title insurance is used to provide protection against fraud or forgery in real estate transactions as well as indemnification against specified losses.\u202f A title insurance policy will protect the insured to the extent of the policy and provides for a duty to defend in the event of a claim.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This differs from a legal opinion. For example, while title insurance provides an indemnity against specified losses, a solicitor who furnishes a legal opinion can only be held responsible if there has been a breach of their professional duty of care.\u202f Title insurance does not replace legal due diligence, it compensates for certain losses that arise despite due diligence. For commercial real estate transactions, both legal due diligence and title insurance are typically obtained, serving different risk management functions. Foreign buyers who rely solely on title insurance without obtaining independent legal advice on title assume risks that the policy may not cover.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"ownership-restrictions\">Title insurance is available from a small number of Canadian insurers and is now standard practice in most Canadian residential and commercial transactions. Premiums are typically a one-time payment at closing and are modest relative to transaction value. For commercial transactions, coverage amounts and policy terms require specific negotiation.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Ownership restrictions for non-residents&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is the section of Canadian real estate law that has changed most significantly since 2023 and that requires the most careful current-year analysis for any foreign investor.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Non-residents can generally own real property in Canada without restriction. However, as each province regulates property ownership, each province is able to restrict the acquisition of land by individuals who are not citizens or permanent residents or corporations controlled by citizens or permanent residents.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Provincial restrictions&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For example, in <strong>Alberta<\/strong>, there is a limit to the types of land that can be held by non-residents. For corporations that are not incorporated in the subject province, the corporation will generally need to acquire an extra-provincial license to purchase property in the province in which the land is located, a step that applies across most provinces and that foreign corporate buyers frequently overlook until the transaction is already in progress. The extra-provincial registration process takes time and should be initiated well before the anticipated closing date.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Also, <strong>both British Columbia<\/strong> and <strong>Ontario<\/strong> have introduced a \u201cforeign buyers tax\u201d in respect of certain acquisitions of real property by non-Canadian residents. The current rates are:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>British Columbia: 20% on the fair market value of the property.<\/li>\n\n\n\n<li>Ontario: 25%.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Both taxes apply to residential property acquisitions and are subject to specific exemptions, including exemptions for certain work permit holders and permanent residents. The applicable exemptions must be assessed for each transaction and each buyer before closing, not assumed.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quebec has specific legislation regulating the ability of non-residents to purchase more than four hectares of agricultural land.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Federal prohibition on non-Canadian purchases of residential property&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The <em>Prohibition on the Purchase of Residential Property by Non-Canadians<\/em>\u202f(the \u201cAct\u201d), came into effect on January 1, 2023.\u202f&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The prohibition was initially set for a two-year period but has been extended and is now in force until January 1, 2027. Non-Canadians are prohibited from purchasing certain types of residential property, defined as buildings with three or fewer dwelling units, including&nbsp; but not limited to, semi-detached houses and condominium units,&nbsp; in Census Metropolitan Areas and Census Agglomerations across Canada.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The prohibition applies to non-Canadian individuals and to Canadian corporations that are privately held and either not listed on a Canadian stock exchange or controlled by non-Canadians holding at least 10% equity or voting rights. Foreign companies acquiring Canadian residential property through a Canadian subsidiary must assess whether the subsidiary is caught by this definition.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemptions exist, including for holders of valid work permits with 183 or more days remaining, certain international students, certain spouses or parents, refugees and protected persons, and purchases of property outside Census Metropolitan Areas and Census Agglomerations. However, exemptions must be positively established for each transaction. The prohibition does not apply to commercial real property, industrial property, or residential property with more than three dwelling units, meaning a foreign investor acquiring a mid-rise apartment building or commercial development is not caught by the Act.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Violations of the Act constitute a criminal offence. Non-Canadians found in violation, and any persons or entities that assisted them, may be fined up to CAD $10,000. In addition, a court may order the property to be sold.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Underused Housing Tax, eliminated for 2025 and beyond&nbsp;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign investors who acquired Canadian residential property between 2022 and 2024 should be aware that the federal Underused Housing Tax, a 1% annual tax on the value of vacant or underused residential property owned by non-residents and certain Canadian entities, applied for the 2022, 2023, and 2024 calendar years. The UHT was eliminated effective 2025 when the Budget 2025 Implementation Act received royal assent on March 26, 2026. However, filing obligations and tax owing for 2022, 2023, and 2024 remain in force. Foreign owners of Canadian residential property who have not filed UHT returns for those years should address outstanding compliance before the CRA initiates collection action.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"land-transfer\">When a non-resident disposes of real property situated in Canada, the non-resident is subject to the withholding tax obligations applicable to taxable Canadian property under section 116 of the Income Tax Act, discussed in detail in the Income Tax section of this publication. A clearance certificate from the CRA must be obtained before closing to avoid the purchaser withholding up to 25% of the gross purchase price. The clearance certificate application should be built into any disposition timeline by providing at least 120 days before the anticipated closing date.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. Land transfer taxes\u202f&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">All provinces impose a tax on the transfer of real property. Rates vary widely and in some cases affect different portions of the purchase price of the land.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Current land transfer tax rates for reference:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ontario<\/strong>: 0.5% on the first $55,000; 1.0% on $55,000\u2013$250,000; 1.5% on $250,000\u2013$400,000; 2.0% on $400,000\u2013$2,000,000; 2.5% on amounts over $2,000,000 for single-family residences.<\/li>\n\n\n\n<li><strong>British Columbia<\/strong>: 1% on the first $200,000; 2% on $200,000\u2013$2,000,000; 3% on $2,000,000\u2013$3,000,000; 5% on amounts over $3,000,000.<\/li>\n\n\n\n<li><strong>Alberta<\/strong>: no provincial land transfer tax, a land title transfer fee applies but is significantly lower than provincial transfer taxes in other provinces. This is one reason Alberta remains an attractive entry point for foreign real estate investment.\u00a0<\/li>\n\n\n\n<li><strong>Quebec<\/strong>: transfer duties (<em>taxe de bienvenue<\/em>) apply at rates between 0.5% and 1.5% depending on the value of the property.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Toronto imposes an additional municipal land transfer tax on top of the Ontario provincial tax, effectively doubling the land transfer tax cost for Toronto acquisitions. For a commercial property purchase in Toronto, the combined provincial and municipal land transfer tax can represent a material transaction cost that must be modeled in advance.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"takeaways\" style=\"padding-bottom:var(--wp--preset--spacing--medium)\">There are differences between commercial and residential land transfer tax rates in certain provinces. In some provinces, first-time homebuyer rebates reduce or eliminate land transfer tax for qualifying individuals, these rebates do not apply to foreign corporate buyers and are generally unavailable to non-residents.\u00a0<\/p>\n\n\n\n<div class=\"wp-block-group has-base-2-background-color has-background is-layout-constrained wp-container-core-group-is-layout-03cab32d wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--medium);padding-right:var(--wp--preset--spacing--medium);padding-bottom:var(--wp--preset--spacing--medium);padding-left:var(--wp--preset--spacing--medium)\">\n<h2 class=\"wp-block-heading\">Key takeaways&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Canada has no single real estate law. Registration systems, ownership restrictions, land transfer taxes, and foreign buyer taxes are all provincially administered and vary materially between provinces. A legal review specific to the province where the property is located is required for every acquisition.&nbsp;<\/li>\n\n\n\n<li>The federal prohibition on non-Canadian purchases of residential property is in force until January 1, 2027. It applies to buildings with three or fewer dwelling units in Census Metropolitan Areas. Commercial property, industrial property, and larger residential buildings are not caught. Exemptions exist but must be assessed for each transaction.&nbsp;<\/li>\n\n\n\n<li>Ontario&#8217;s Non-Resident Speculation Tax is now 25%. British Columbia&#8217;s foreign buyers tax is 20%. Both apply to residential property acquisitions by non-Canadians subject to specific exemptions. These rates must be modeled into any residential acquisition cost analysis.\u00a0<\/li>\n\n\n\n<li>Extra-provincial registration is required for foreign corporations purchasing property in most provinces. Initiate the process well before the anticipated closing date.&nbsp;<\/li>\n\n\n\n<li>The Underused Housing Tax has been eliminated for 2025 and subsequent years. However, filing obligations for 2022, 2023, and 2024 remain. Foreign owners of Canadian residential property during those years should confirm UHT compliance before the CRA acts.&nbsp;<\/li>\n\n\n\n<li>Section 116 clearance certificates are required for non-resident dispositions of Canadian real property. Apply at least 120 days before closing. Without a certificate, the purchaser is required to withhold up to 25% of the gross purchase price at closing.&nbsp;<\/li>\n\n\n\n<li>Land transfer taxes are a material transaction cost \u2014 particularly in Toronto, where provincial and municipal taxes combine. Model them into your acquisition cost analysis before any offer is made.&nbsp;<\/li>\n\n\n\n<li>Alberta has no provincial land transfer tax, making it a cost-effective province for real estate acquisition relative to Ontario and British Columbia.&nbsp;<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"padding-top:var(--wp--preset--spacing--medium)\">How Miller Thomson can help&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate transactions in Canada involve a layered web of provincial registration requirements, federal ownership restrictions, foreign buyer taxes, land transfer taxes, and tax withholding obligations, none of which operate uniformly across the country and all of which have changed materially in the past two years. A transaction structure that works in one province may be prohibited or significantly more expensive in another.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Miller Thomson&#8217;s real estate group advises foreign investors and companies on Canadian property acquisitions, dispositions, and development projects across all provinces, from title due diligence and registration through ownership structure analysis, foreign buyer tax exemption assessment, section 116 clearance certificate applications, and land transfer tax planning. Our national presence means we can coordinate real estate advice with the tax, immigration, and corporate structuring considerations that arise in the same transaction.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Speak with a <a href=\"https:\/\/www.millerthomson.com\/en\/expertise\/real-estate\/\" target=\"_blank\" rel=\"noreferrer noopener\">Miller Thomson Real Estate lawyer<\/a> about your Canadian property investment.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Who this is for: CFOs, general counsel, and investment leads at foreign companies and investors evaluating the acquisition, development, or ownership of real property in Canada, whether for commercial operations, investment purposes, or corporate real estate needs.&nbsp;&nbsp; The assumption that surprises foreign real estate investors most: Foreign investors entering the Canadian real estate market frequently [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":56085,"parent":53629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[632],"insight-format":[742],"class_list":["post-55704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Real estate development: Buying, developing, and owning property in Canada as a foreign investor\u00a0 | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Learn the regulatory, tax, and ownership considerations foreign investors should evaluate before acquiring or developing property in Canada.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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