There are several options for non-residents acquiring real estate in Canada, each with different tax implications: 1. Personal acquisition results in 25% withholding tax on rental income and 50% of capital gains being taxed at progressive rates. 2. A Canadian corporation avoids withholding taxes but rental income is taxed at 26.9% combined rate, and capital gains are taxed at 50% of the 26.9% rate. 3. A non-resident trust pays 42.9% tax on net rental income and the same tax rates on capital gains as personal acquisition. The presentation compares the tax rates and implications of these and other options such as partnerships.