Should You Own Residential Rental Properties in your Corporation or Personal Name

If you have an operating company:
98% of the time: Corporation

If you are an employee:
98% of the time: Personal Name 

Corporations change the game dramatically with the use of small business tax rates.  Small business tax rates in BC are at 11% with net income < $500k. 

If your property is owned in the corporation, the operating company earnings can be used for:
1. Down payments
2. Negative cash flow
3. Mortgage pay down
4. Renovations

All of this is done without paying personal tax.  

If you are an employee, you already pay the maximum tax, therefore there is no real reason to use corporations outside of legal protection.