REITs in Canada 2025: Real Estate Investment Trusts Guide

Updated March 2025 • 10 min read

Real Estate Investment Trusts (REITs) let Canadians invest in real estate without buying property directly. You purchase units on the Toronto Stock Exchange (TSX), receive regular distributions, and benefit from professional management of large property portfolios. REITs are one of the most accessible real estate investments for Canadians of all income levels.

How Canadian REITs Work

A REIT is a trust that owns income-producing real estate — apartments, shopping centres, office buildings, industrial warehouses, healthcare facilities, and more. By law, Canadian REITs must distribute the majority of their taxable income to unitholders. This is why they typically offer high distribution yields (3–7% or more).

REITs trade on the TSX like stocks. You can buy and sell units during market hours, making them far more liquid than direct property ownership. Minimum investment can be as little as the price of one unit — often $5–$50.

Types of Canadian REITs

Residential REITs

Own and manage apartment buildings. Examples: Canadian Apartment Properties REIT (CAPREIT), Killam Apartment REIT, Boardwalk REIT. Benefit from strong rental demand across Canada.

Industrial REITs

Own warehouses, logistics facilities, and light industrial properties. Examples: Granite REIT, Summit Industrial (acquired by GIC/Dream). Strong demand from e-commerce growth.

Retail REITs

Own shopping centres, strip malls, and commercial retail. Examples: RioCan REIT, Choice Properties REIT. Navigating e-commerce pressures; grocery-anchored centres perform best.

Office REITs

Own commercial office space. Examples: Allied Properties REIT, Slate Office REIT. Facing headwinds from remote work trends and higher vacancy in many markets.

Diversified REITs

Own multiple property types. Examples: Dream Unlimited, H&R REIT.

Healthcare REITs

Own seniors' residences, medical buildings, long-term care. Examples: Chartwell Retirement Residences, Sienna Senior Living (not technically a REIT but similar structure).

REIT Taxation in Canada

Distribution components: REIT distributions are typically composed of: return of capital (ROC), other income, capital gains, and sometimes foreign income. Each component is taxed differently.

Return of Capital: Not taxed immediately; reduces your adjusted cost base (ACB), creating deferred capital gains on eventual sale.
Other Income: Taxed as ordinary income at your marginal rate.
Capital Gains: 50% taxable (or 2/3 on gains over $250K — proposed change to confirm).
Foreign Income: Taxed as ordinary income, with possible foreign tax credits.

The tax complexity of REIT distributions makes them candidates for holding in registered accounts.

REITs in TFSA and RRSP

Canadian REITs are eligible investments for TFSAs and RRSPs. Holding REITs in a TFSA shelters all distributions from tax permanently. Holding in an RRSP defers tax until withdrawal.

However, if you hold US REITs in a TFSA, the IRS charges a 15% withholding tax on dividends that cannot be recovered (unlike in an RRSP, which has a US treaty exemption). For US REITs, an RRSP is generally preferable to a TFSA.

How to Evaluate Canadian REITs

Funds from Operations (FFO)

FFO is the REIT equivalent of earnings per share. It adds back depreciation to net income — a more accurate measure of cash generation. Look for consistent FFO growth.

Adjusted Funds from Operations (AFFO)

AFFO also deducts maintenance capital expenditures. The AFFO payout ratio (distributions ÷ AFFO) should ideally be under 90% — leaving retained cash for growth and a buffer for downturns.

Net Asset Value (NAV)

Estimate of the REIT's per-unit value based on property valuations. Comparing unit price to NAV shows whether the REIT trades at a premium or discount to its underlying assets.

Debt-to-Gross Book Value

Leverage ratio. Lower is safer. Most Canadian residential REITs target under 45% leverage; some specialty REITs carry more.

REIT Performance in 2022–2024

Rising interest rates hit REITs hard in 2022–2023 — their high yields became less attractive relative to bonds, and higher borrowing costs squeezed margins. Industrial and residential REITs recovered faster than office REITs. As rates came down in 2024, REIT valuations improved. REITs remain attractive for income-focused investors in 2025.

REITs vs. Direct Property Ownership

Many Canadian investors use both — REITs for liquid, passive exposure and direct property for leveraged, higher-return positions.

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