Tenant now is threatening to "talk to his lawyer" for the pain he / his family (wife + baby) have been through, and that he is "collecting the evidence". 

You did a fantastic job turning the first complex around, which is evident that a good PM is not an expense - they are an investment.Based on those numbers, gross rents went up $12,500/month (150,000/year), assuming a modest cap rate of 6.5% that is an increase in value of over $2.3MM (don't know the cap rates in Calgary). 

If you can get evidence of this, they can be held liable for not disclosing.

Keep the letter unopened as evidence or keep the receipt as evidence that you followed the law.As far as the threats of litigation, I would not tell him "I will see you in court".

Tell him if he can show you with hard evidence that he can get a better deal for less, then you might consider it.Whenever we were about to raise rents, I'd look at what a tenant could get for that price. 

As you know, this becomes part of the interrogatories and evidence and of course would necessitate notifying SS of our little disagreement here.

I follow social media groups and read the news and see no evidence of major delays in unemployment.Again, none of it matters.

She should be able to provide evidence of which sanitation items she uses and the plumber could verify which brand was found in the blockage.If you're not willing to do that, I don't know what else you can do.

I’m not saying this in any way for solicitation, but rather as evidence that this approach is an effective approach.

Unsuccessful Property Search: Hours spent on unsuccessful property searches, where no purchase is made, do not qualify.On-Call Periods: Instances where you are on-call but do not actively perform work do not count towards material participation.Meeting Requirements:Maintain Detailed Records: Keep accurate time logs and records documenting your involvement in material participation activities, supported by evidence such as emails and calendar appointments.Seek Professional Guidance: Collaborate with a qualified tax professional to ensure compliance with IRS regulations and to optimize your material participation strategy.I hope this high-level overview gives you insight into what activities matter and ones that do not.