我不是会计师,但这是我能查到的:
Sale of Canadian Real Estate by Non-residents of Canada
Under Section 116 of the Income Tax Act, non residents who sell Canadian real estate have to inform the CRA about the sale prior to the sale or within 10 days of the sale. As well, payment to cover the resulting tax payable must be submitted to the CRA with the appropriate notification form. The most common form used is T2062 – Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property. The T2062 can be found on the
CRA website