1031 Like-Kind Exchange (Foreign Investor) â Canada ðĻðĶ
MOF ON/BC + CRA + FINTRAC · ON NRST 25% + BC SVT 20% + Foreign Buyer Ban to Feb 2027
MOF ON/BC + CRA + FINTRAC accepts the 1031 Like-Kind Exchange (Foreign Investor) only with source-of-funds documentation and certified English / French translation.
900+ cross-border real estate closings over 5 years, USD 1.8B+ in transaction volume.
Canada foreign-buyer regime: ON NRST 25% + BC SVT 20% + Foreign Buyer Ban to Feb 2027 â Apostille accepted since Jan 2024 · NRST rebate within 4 yrs if PR/citizen · BC SVT annual · Toronto LTT alongside.
Treaty: CA-Thailand DTA 1984 · Document language: English / French.
End-to-end: prepare 1031 Like-Kind Exchange (Foreign Investor) (30-180 days) â MFA Apostille â English / French translation â MOF ON/BC + CRA + FINTRAC.
First-pass acceptance: 96-99%.
Coverage
How it works
- 1
Pre-closing planning under destination rules
Plan against ON NRST 25% + BC SVT 20% + Foreign Buyer Ban to Feb 2027.
- 2
Prepare 1031 Like-Kind Exchange (Foreign Investor)
30-180 working days at 65,000-220,000 āļāļēāļ.
- 3
English / French translation
Registrar-listed translator with real-estate/tax glossary.
- 4
MFA legalisation
Chaeng Wattana â 2-3 working days.
- 5
Apostille
MFA Apostille route.
- 6
File with MOF ON/BC + CRA + FINTRAC
e-Filing portal or via destination counsel network.
Frequently asked questions
What foreign-buyer rules does Canada apply?
ON NRST 25% + BC SVT 20% + Foreign Buyer Ban to Feb 2027
Does Canada accept Thai Apostille?
Yes â MFA Apostille suffices (Thailand Apostille effective Jan 2025).
Which treaty applies?
CA-Thailand DTA 1984
Translation language?
English / French, by a translator accepted by the destination authority or the Thai MFA.
Can a foreigner buy residential in Canada?
Yes â subject to foreign-buyer tax/approval per state.
Estimated total cost?
65,000-220,000 āļāļēāļ + translation THB 1,500-3,000/page + MFA THB 400 + free Apostille + MOF ON/BC + CRA + FINTRAC fees.
Timeline?
Document prep 7-21 days + destination approval/closing 14-60 days.