Canadian/US dual citizenship - implication for real estate

[Stevo Sun]

Hi everyone,

My wife is a dual citizen US/Canada. We live in Canada, and she does not hold any investment property because we heard some horror stories about dealing with US taxation. I wondered if there were any tax implications if she started investing in rental properties in Canada. I know the TFSA doesn't work for her because it gets taxed on the state side. Are there any other tax implications or other factors we need to watch out for if she starts to invest in real estate in Canada?