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The case for a Canadian 1031 exchange

Industry groups urge Ottawa to defer capital gains tax on reinvested property sales
Parliament Hill in Ottawa, Ontario, home of the Parliament of Canada. (Getty Images)
Parliament Hill in Ottawa, Ontario, home of the Parliament of Canada. (Getty Images)
CoStar Analytics
September 24, 2026 | 2:03 AM

Few policy changes have the potential to influence Canadian commercial real estate liquidity as directly as the introduction of a U.S.-style 1031 exchange program.

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