Can a single certificate of compliance be used for multiple properties?

If you are a non-resident selling real estate in Canada, the Canadian tax authorities require a certificate of compliance for each property disposition. Many people wonder: can the same certificate be used for multiple properties? The answer is no. Each separate property requires a separate application.

1. Each property requires its own certificate

Each property – house, condo, land, or rental building – requires an individual application for a Certificate of Compliance (T2062 and/or T2062A).

The certificate issued by the CRA (T2064 or T2068) is associated with only one property, one disposition date, and one transaction.

2. Why a certificate per property is required

• Each property may have its own unique characteristics:

• Different sale price

• Separate acquisition costs and expenses

• Specific capital gain

• Unique disposition date

• Different ownership structure (multiple or sole co-owners)

• These differences make it impossible to use a single certificate for multiple properties.

3. Rare Exception: Multiple Sale in a Single Transaction

In very rare cases, if several properties are sold simultaneously to a single buyer in a single transaction, the tax authorities may accept a combined application.

Key Points to Remember:

• Prior approval from the tax authorities is mandatory.

• Each property must be documented separately in the application.

• It is strongly recommended to consult a specialized tax firm or notary.

Note that our fees are per property. Even if several properties are grouped in a single application, each property is considered separately as it requires distinct processing.

4. Summary: Single or Multiple Certificates?

Situation	Is a single certificate possible ?
Sale of one property	Yes
Sale of two properties to two buyers	No – two separate certificates required
Sale of multiple properties in separate deeds	No – one certificate per deed/disposition
Sale of multiple properties in a single contract to a single buyer	Possible, to be confirmed with the tax authorities- separate documents required