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Professional Standards Manual

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 www.cra-arc.gc.ca/E/pub/tg/t4061/t4061-e.html.

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