Certificate Of Compliance

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When to file an

Application For A Certificate Of Compliance

  • If you a non-resident of Canada for tax purposes and selling a property in Canada

  • You must apply for a certificate of compliance as earlier as 30 days before the closing of the property and no later than 10 days after closing.

  • If you did not file the request for a certificate of compliance within 10 days of closing of the property, CRA may charge you $25 per day a late filing up to a maximum of $2500.

  • The seller’s lawyer will withhold a 25% of gross sales in a trust account until a you provide him/her a certificate of compliance


  • Once you will provide the lawyer a certificate of compliance the lawyer will release the 25% of gross sales

  • The tax payer should file a section 116 return to report the disposition of property at the end of the year.

Please complete the checklist and let us help you in filing for a certificate of compliance certificate.