Originally posted by @George Makris:I want to make a holding company as a parent company to separate my investment taxes from my personal.

Thanks for the heads up @Steve Babiak and @George Paiva I'll look into these issues.

George, have you had to repair this type of problem before?

George p.would j.o.b. mean "just above broke"

@George Brix, If that LLC is a disregarded entity the IRS ignores the entity and says that you are the tax payer for 1031 purposes. 

@George P.I think that sums it up perfectly!

@George P.Thanks, you just chose my next paint color.

George Allen can help direct you to new home manufacturers that specialize is what is called "Community Series Homes" and has other knowledge and expertise for community owners.

An alternative thing to consider, if you both have strong incomes, you may want to determine if your borrowing ability (number of mortgages) would be greater if you purchased, and mortgages, properties individually (some in your name, some in your wife's name).Since you are thinking about this all upfront, this would be a good time to sit down with your wife and lay out a roadmap of your near, mid, and long term real estate goals and then meet with an accountant and attorney who specialize in real estate to determine what ownership structure best fits your initial needs and how/when you would move towards more structured (i.e. corporations or trusts) ownership and how to minimize your tax situation in the process.As part of your self-education, I would recommend picking up a copy of Steven Cohen and George Dube's "Legal, Tax and Accounting Strategies for the Canadian Real Estate Investor" It will be a good primer on the subject. 

@George PaquetteI have found with seller financing that the owner usually has an important item that they are focusing on; it could be the price, down payment or interest rate.