Canadian Property Valuation – Winter 2017

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LACK OF STRATEGIC PROPERTY TAX PLANNING LEAVES ASSETS AT RISK OF UNDERPERFORMANCE L’absence de planification stratégique de l’impôt foncier risque de nuire au rendement des actifs

ADVOCACY AND COLLABORATION PLAY MAJOR ROLES IN LTO’S ONGOING RELATIONSHIP WITH APPRAISERS La défense des intérêts et la collaboration jouent des rôles majeurs dans les relations du BTF avec les évaluateurs

DUTY TO THE CLIENT VERSUS DUTY TO THE COURT: WHAT TAKES PRIORITY? Devoir envers le client ou devoir envers le tribunal : lequel a priorité?

VOL 61 | BOOK 4 / TOME 4 | 2017

PM #40008249 Return undeliverable Canadian Addresses to: Appraisal Institute of Canada, 403-200 Catherine St., Ottawa, ON K2P 2K9. Email: info@aicanada.ca

Re-use of an

HISTORIC CHURCH Réutilisation d’une

ÉGLISE HISTORIQUE

T H E O F F I C I A L P U B L I C AT I O N O F T H E A P P R A I S A L I N S T I T U T E O F C A N A D A P U B L I C A T I O N O F F I C I E L L E D E L’ I N S T I T U T C A N A D I E N D E S É V A L U A T E U R S


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Canadian Property Valuation – Winter 2017 by Kelman & Associates - Issuu