Non-Resident Sellers

A non-resident seller should consult with a tax professional prior to selling their property to obtain a Clearance Certificate. It can take up to eight weeks or longer to obtain the certificate. For non-resident sales the sellers Notary is required to holdback approximately 25% or more of the sales price depending on the use of the property. This could be an issue if there are not enough funds to payout any existing financial charges. A seller may be able to claim hardship to obtain the issuance of the Certificate.

How to Obtain a Determination of
Residence Status
International Tax Services Office

Taxpayers requiring further general information
about how residence status is determined for purposes of
Canadian income tax should contact the International Tax
Services Office (ITSO), Enquiries & Adjustments Division,
at 1-800-267-5177 (toll free in Canada and the United
States), or (613) 952-3741 (for service in English), or
(613) 954-1368 (for service in French).

Written enquiries
should be addressed to
International Tax Services Office
2204 Walkley Rd.
Ottawa, Ontario
K1A 1A8

For more information  CRA