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The CRA recent change to its position on the classification of two popular entities for U.S. real estate investing has thrown a wrench into tax structure planning for Canadian investors.

The Ontario Court of Appeal has confirmed in a recent decision that vesting orders, once issued, may be registered in the land titles register and relied upon by third parties prior to the expiry of any applicable appeal periods. The Court may in fact have gone further than some might have anticipated in holding that an appeal of a vesting order is moot once the order has been registered on title.