By Anna Malazhavaya ( April 25, 2022, 2:59 PM EDT) -- A typical purchase agreement for a pre-construction residential property has a closing date scheduled months, often years, in advance. As purchasers wait for the construction to complete/the transaction to close, some choose to assign their rights under the purchase agreement for the property for a fee. Federal Budget 2022 proposes new tax rules that will affect both such assignors and assignees....