Does anyone know what constitutes a kitchen legally? 

But to be honest, what constitute work in your own self-employed real estate business?

@Adam CousleyYour self-employment as a licensed realtor should qualify you for the Solo 401k, which can accept rollovers from all of the source plans you mention.The Solo 401(k) could invest in syndicated deals, so long as the investment does not create a self-dealing or disqualified party issue, i.e. it cannot be a syndicate you are personally putting together.The Solo 401(k) would be exempted from UDFI taxation on debt-financed investments into real property.UBIT would apply regardless of plan type if the investments of the plan constitute a trade or business engaged in on a regular or repeated basis (generally flipping, wholesaling and new construction in the real estate space).

Although you don't have a written contract with them, knowing at closing the previous owners would remain in the property and allowing them to stay may constitute an oral rental agreement (which is binding in Philadelphia). 

However, what you would acquire in Calgary would be newer and in an city with more obvious growth potential.If the idea of acquiring an unloved properties and turning them around excites you, and does not terrify your family - then there is lots of potential in Saint John.Now, whether you decide to pursue Calgary or Saint John, I would advise you find a local set of boots on the ground to help with your introduction to the City - which areas are good, which should be avoided; which areas are on the cusp of (re)gentrification; what constitutes a "good deal" in the area; etc.

Well, according to the constitution of Space, this is a non argument.

Most folks believe that performing legal partition only to change entitlements does not constitute the creation of new real estate. 

You are incorrect in stating that one of them has no lease. acceptance of rent every month constitutes a legally binding, month to month, ORAL lease. this carries all the same legal restrictions you would come against if you had a written month to month lease. you will have to follow your local regulations to see what notice you need to give, but typically you would give one full month cycle notice for rent increase, which you absolutely should do. also, I would suggest against giving him a term (yearly or otherwise) lease without proper screening and background checks. you should however, have a lawyer write up a month to month lease that gives you further protection and ask him to sign it.

What constitutes a good deal to you?

**The above does not constitute legal advice.