When she passes the asset that was purchased as part of the 1031 would then be liquidated and distributed to heirs with no taxes The goal is to get her the cash she needs from her asset without paying any/minimal capital gains.  

Nevada is landlord friendly, low property taxes, and close to CA.

Equal housing laws are for housing, not commercial real estate, so there would have been no point in him trying to sue anyone by assuming the "anti-restaurant" bias was actually "anti-his-nationality-food-type" bias (also, at least in his case, it wasn't...)."

I don't quite understand why so many people are freaking about about the laws when it comes to wholesaling.

However, I am unsure as to what the best type of entity would be to set that up (from a personal liability and tax liability stand point).I've been investing in real estate locally in the U.S. for over 10 years, but this is something new for me. 

What about tax issues for Canadians?

Additionally, with it being tax return time, folks have money to execute.  

I would also research laws.  

He has been wonderful in helping me grow and change my tax strategies as my business has grown.

Keep the money, get taxed on it, and do whatever you want.