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When developing and/or financing land, the ownership structure of the purchaser/borrower is of significant importance to both the lender and to the purchaser/borrower and requires careful consideration. The ownership structure can be more complicated or layered depending on the nature of the development and the financial, strategic and tax objectives of the purchaser.

Condominiums in Ontario are self-governed by an elected Board of Directors. This leaves condominium Directors with a significant amount of discretion and autonomy...