Perceptions of tax obligations and related non-compliance in the real estate sector : qualitative research - final report / prepared for Canada Revenue Agency. : Rv4-185/2023E-PDF

"The real estate landscape has become more complex in recent years with a perceived lack of housing affordability and other potential barriers to entry into the real estate market occurring with increasing frequency. As such, the Government of Canada is committed to addressing the issue of housing affordability for Canadians ... The CRA is working to ensure that taxpayers involved in the disposition of real estate properties are informed of their tax rights and obligations. It is also recognized that individuals are more likely than other taxpayer segments to have limited awareness on this matter ... The purpose of this research is to collect opinion-based information on existing risks related to the real estate sector. This information is derived from the perceptions of individual taxpayers who have recently participated in the real estate market, as well as professionals in the general business of real estate, property management, and renovations"--Executive summary, page 2.

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