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8 April 2026

The Legal Industry Reviews Edition 10 - REITs Chapter

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Goodmans LLP

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Goodmans is internationally recognized as one of Canada’s pre-eminent business law firms. Based in Toronto, the firm has market-leading expertise in M&A, corporate and transaction finance, private equity, real estate, tax, restructuring, litigation, intellectual property and other business-related specialties.
Bill Gorman, Brenda Gosselin, and Stephen Pincus have co-authored The Canadian REIT Structure in the 10th edition of The Legal Industry Reviews Canada.
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Bill GormanBrenda Gosselin, and Stephen Pincus have co-authored The Canadian REIT Structure in the 10th edition of The Legal Industry Reviews Canada.

In this chapter, they examine the evolution of REITs in Canada, highlighting their unique structure as trusts rather than corporations and their competitive advantage as tax-efficient flow-through investment vehicles. The column provides a strategic overview of the powers of trustees, the legal certainty of limited liability for investors, and growth projections toward niche sectors such as data centers and institutional healthcare, solidifying REITs as a mature and vibrant asset class in the Canadian capital markets.

To read the full chapter, click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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