Non-resident selling real estate in canada

For a non-resident selling property in Canada, the CRA’s requirement for the remittance of withholding tax is as follows:

The property purchaser is required to withhold 25% of the total purchase price, the seller is required to inform CRA of the proposed sale by filing a Certificate of Compliance. The CRA, on the receipt of this certificate, will bind the purchaser in releasing the amount withheld to the non-resident and then after the end of the calendar year, the non-resident is required to file a Canadian tax return to report the sale.