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Professional Standards Manual

Notice of Change: Information in this manual changed when new agency and disclosure rules came into effect on June 15, 2018. Learn more about the new rules.

Trading Services

4. General Information

(a) Contract Clauses - View Entire Section

(XIII) Non-Resident Withholding Tax

A non-resident withholding tax applies to the sale of non-resident owned real estate. The Non-Resident Withholding Tax Guide is available on the Government of Canada website at

Licensees should also advise their non-resident clients to obtain professional advice.