These amounts are subject to reduction if the individual’s Adjusted Gross Income (AGI) exceeds $75,000 ($150,000 for a married couple).

My initial plan was to begin building a rental portfolio via buy and hold and BRRRR strategy; however, given our current situation with COVID 19 and probable downturn in the economy (no matter how slight or severe people may think it will be) I'm strongly considering pivoting my focus to purchasing properties via "Subject To" and/or seller financing.

You likely won't be able to take title to the land with a lien on it unless you did some kind of "subject to" deal, but I don't think that's even feasible.My opinion, see if you can get it separated from the rest of the mortgage, if you can't then just go find more land.

Any Investors in Quebec Area using this strategy ?

In addtion we've collection distributions all along of at least $150k ea.

Side tip:  Ignore the rants about subject-to not being good for sellers or a good deal scenario!! 

By the way, what has been the biggest issue between spotting the subject seller and striking a deal with the owner (if you have gotten that far yet)?

To my knowledge it seems pretty ok if you are going to do flips or something quick, but how can you use this service with a buy and hold property if your required to pay it back within 12 months or be subjected to the high interest rate.

@Arin Fowler @Michael JackmanFirstly, in order to take a Coronavirus-Related Distribution one must qualify due to coronavirus financial distress. 

That is the subject, that is where Dave Ramsey fits into this thread.