Emerald Lake, British Columbia
For Property & Business Owners

You built something valuable. There are more ways to realize it than you might think.

Most commercial property owners approaching transition hear the same advice: sell and pay the tax, or hold forever. Watershed offers a different conversation.

The Problem With Your Current Options

Sell. Hold. Hope the kids want it. There is another conversation.

Most commercial property owners in Canada approach their transition with the same narrow set of options that existed twenty years ago. The tax hit on a sale can be significant. Holding forever means managing forever. And handing it to the next generation only works if they want it.

Tax-deferred structures, share-based transactions, vendor-takeback arrangements, and partnership structures that let you stay in real estate without staying in the landlord business. They exist. Most owners haven’t had someone walk them through them.

Watershed exists to have that conversation.

“The choice has always been: sell and pay the tax, or hold and stay stuck. We built the platform to offer something in between.”

— Jeremy Dawn, CEO, Watershed

$2T+
In Canadian small and medium business assets expected to transfer this decade, much of it tied to real estate
76%
Of business owners plan to exit within 10 years. Only 9% have a formal succession plan.
$0
In capital gains triggered on a Section 85 vend-in at the time of the transaction. Deferred, not eliminated. That distinction matters considerably depending on your situation and timeline.
Source: CFIB 2023. Figures are illustrative. Tax outcomes depend on individual circumstances — independent legal and tax advice is recommended before any transaction.
Your Options

Three structures. Every deal is different. Often it’s a combination.

Watershed doesn’t arrive with a standard transaction. The right approach depends on your property, your tax position, your timeline, and what you want life to look like on the other side. We work through three primary structures, and the best outcomes usually involve elements of more than one.

01
Acquisitions & Partnership Structures

Not every transition needs to be a clean break. Watershed can structure around what works for you — a clean acquisition, a partial acquisition where you retain an interest, a joint venture where you reduce your exposure without exiting entirely, or a phased transaction that matches your timeline.

Vendor-takeback financing is available where it creates a better outcome for both parties. Options, rights of first refusal, and earnout structures are also tools we use when they fit the situation. If you’re not ready to sell today but want to lock in a relationship and a path forward, we can work with that too.

Clean sale Partial acquisition Joint venture Vendor take-back Phased closing ROFR / Option
02
Section 85 Tax-Deferred Vend-In

Contribute your commercial or industrial property to Watershed in exchange for publicly traded shares, without triggering an immediate capital gains event. The gain isn’t eliminated; it’s deferred. But for many owners, that distinction is significant: it means staying in real estate, through a professionally managed platform, without the obligation to write a large cheque to CRA the moment you step back.

You stop managing the property. You don’t stop being in real estate. Your interest becomes shares in a growing, diversified platform that’s professionally managed and publicly traded. Over time, those shares can be sold in stages, held, or transferred as part of your estate, which is generally simpler than transferring title to real property directly.

Warrants may be available as part of the transaction structure, depending on timing and deal terms.

Tax-deferred Publicly traded shares Estate-efficient No direct management Warrants available

Independent legal and tax advice is recommended before proceeding with any vend-in transaction. Outcomes depend on individual circumstances.

03
Build-to-Suit & Leaseback

For business owners whose operation is tied to the building it occupies. You need the right space. You don’t necessarily need to own it. Watershed develops or sources the facility your business needs and leases it back to you on long-term NNN terms, giving you a stable, purpose-right building with a predictable occupancy cost and your capital freed from the walls and back into the business where it earns.

This also works in reverse: if you already own your building and want to unlock the equity while staying in it, a sale-leaseback structures that transition cleanly. Partnership structures are available for operators who want an ongoing equity interest in the asset rather than a clean exit.

Long-term NNN lease Capital stays in business Sale-leaseback Build-to-suit Partnership option
What This Looks Like in Practice

Stay in real estate. Stop managing it.

In most of these structures, you can exit the day-to-day obligations of direct ownership without necessarily leaving real estate entirely. For owners who have spent twenty or thirty years building equity in a property, that distinction matters.

No property management responsibilities
No mortgage to personally guarantee or refinance
No deferred capital gains due today (in a qualifying vend-in)
Shares that can be sold in stages, held, or transferred to heirs
Estate planning simplified — shares transfer more cleanly than title
A conversation on your timeline, not ours

What this doesn’t look like: a rushed process, a lowball offer, or a take-it-or-leave-it structure. Every conversation starts with understanding your situation.

BC forest and river
Get in Touch

Every property situation is different. Let’s talk about yours.

We don’t run a process. We run a conversation. If you own commercial or industrial real estate in Canada and you’re starting to think about what comes next, even if you’re just beginning to think about it, reach out. No commitment, no intake form. Just a direct conversation with the people who’d be involved.

info@snflwrcorporation.com
For informational purposes only. Does not constitute an offer to sell or solicitation to buy any securities. Any vend-in transaction involves securities and requires independent legal and tax advice. Section 85 rollovers are subject to eligibility requirements under the Income Tax Act (Canada). Watershed Commercial Real Estate Corp. © 2026.