In Canada one does not pay capital gains tax on the disposition of your primary residence.   

Where you may be required to take out the underlying lien to protect your interests (and that of your investors/lenders) holding funds available for acquiting costs (foreclosure, attorney fees, title search and costs of disposition) should be viewed as a fixed contingent cost of one incident per five to six loans initially, and then allow this reserve to float to about five per cent of the number of loans in the portfolio.

My day job for the last 9 years has been in commercial real estate with leasing, acquisitions, dispositions, and more recently site selection, but my personal investing started in 2011.

After all, the reason you agreed to let him take free equity, "asset management" fee, acquisition and disposition fees (and whatever other fees your specific syndication group likes to charge) is so he will take these decisions and worries off your hands.You should also keep in mind, most syndications promise the investors IRR which is heavily dependent on the resale value of the property.

There are other channels of disposition that bypass the open market.

As such, Buyer understands that Seller will not provide any case numbers, current disposition of any eviction proceedings, nor contact information for Seller's attorney.

Investment income is defined as income from interest, dividends, annuities, royalties and rents, and net gain from disposition of property, other than such income derived in the ordinary course of a trade or business (however, income from passive activities and from a trade or business of trading in financial instruments or commodities is included in the definition of net investment income).This provision applies to tax years beginning after Dec. 31, 2012."

Any deemed disposition rules that I need to be aware of?

Though I always seek to time my refis and dispositions (if any).

If she dies intestate, there will be a process to determine the disposition of her belongings.