Can anti-avoidance rules stop a non-Canadian from buying Ontario property through a Canadian corporation?

Yes - the federal ban is not limited to purchases made by non-Canadian individuals in their own name. It also reaches corporations and other entities that are controlled, directly or indirectly, by non-Canadians, so simply incorporating a Canadian company to make the purchase does not automatically get around the restriction if the company is, in substance, controlled by someone who would otherwise be barred from buying directly.

The regulations set out a specific ownership and control threshold that determines when a corporation is treated as non-Canadian for these purposes, looking at both direct share ownership and indirect control arrangements, rather than only the corporation's place of incorporation or its name on the registry. Because that threshold and the details of how indirect control is assessed are technical and specific, this is not something to structure around based on general assumptions about how corporate ownership works.

If a purchase is being made through a corporation with any non-Canadian ownership or influence, get specific legal advice on whether the federal ban applies before relying on the corporate structure alone.