There are certain requirements that must be met in order to qualify for tax-deferred exchange treatment under Section 1031 of the Internal Revenue Code. 

But your IRS tax treatment is different.

You won't have the tax free treatment of sec 121 but you will be able to 1031 exchange if and when the time comes to sell. 

Anthony nope what I did was had a cashier check dated for the day of the rent then I got sick off the treatments I really don’t care for cancer but I called Shannon the manager and she said don’t worry I showed her a pic of the check and she said don’t worry then next day that manager called and told me bring it by 2 .

I am not sure the Canadians have the same tax treatment  they might though.. sounds like a great deal for this guy though.. 

It will require meticulous documentation and consistent treatment. 

Ever see a treatment center during a smoke break?  

The tax treatment of the business partnership is the same whether the business partners are married to each other or not.

The properties must be held for rental/investment purposes in order to qualify for 1031 Exchange treatment.

They have touchy, picky macerator toilets; many areas and marinas are strict (NDZ) no discharge zones so you can't use an onboard waste treatment system - instead you have to use a tank and have regular pump outs.