How long does it take to obtain a certificate of compliance?

When a non-resident sells taxable Canadian property, they must file form T2062 to request a certificate of compliance from the Canada Revenue Agency (CRA) and Revenu Québec (if the property is located in Quebec). This certificate of compliance (T2068 or T2064) confirms the tax amounts on the actual gain accepted by the tax authorities and releases the withholding tax that was based on the property's sale price.

Average processing times in 2025

• Approximately 8 months after the tax authorities receive the complete T2062 file.

• If the file is incomplete or if the tax agencies request clarification, processing may take significantly longer.

Factors that influence the processing time

• Accuracy of Form T2062

• Presence of all supporting documents (sales contract, profit calculations, etc.)

• Payment or guarantee provided upon submission

• Volume of applications during the period in question (processing times are generally longer between March and June)

• Processing tax center (some offices are busier than others)

Tips for speeding up processing

• File the application before the sale (proactively) if the situation allows it. It is possible to file an application as soon as the promise to purchase is accepted.

• Attach all requested supporting documents.

• Provide payment or a guarantee with the file.

• Use the CRA portal (Represent a Client or My Account) to submit and track the application.

• There are strategies to reduce processing times that your T2062 EXPERTS specialists can use. These are small details that often make a difference in the time it takes to review your file.

Beware of the consequences of a delay

• Until the certificate is issued, the buyer (via his or her notary or lawyer) is required to withhold between 25% and 62.875% of the gross sale price, depending on the seller's situation, and not just the actual profit.

• If the request is made more than 10 days after the disposition, penalties apply: $25 per day, minimum $100 and maximum $2,500.

In a nutshell

A certificate of conformity takes on average more than eight months to obtain, but a complete and timely application can avoid excessive delays. It's best to plan ahead and seek assistance from an authorized representative to expedite the process.