How to Get a CRA Comfort Letter for Sale of Property by a Non-Resident

If you’re a non-resident selling Canadian real estate, CRA usually requires you to request a Certificate of Compliance using Form T2062. But while you're waiting for that certificate, even when you KNOW there's no capital gains tax to pay, notaries and lawyers won’t release full sale funds unless you have a comfort letter from CRA. It's to protect everyone involved in the deal.

Here’s how to actually get one, step-by-step. I’ve done this for clients in 2025, and it still works.

Step-by-Step: CRA Comfort Letter for Non-Residents

1. Complete Form T2062 Properly

Fill out Form T2062 with all the required info—adjusted cost base, proceeds of disposition, legal fees, etc.

2. Attach a Cover Letter

Work with Lucas Ghosn, CPA in Ottawa to draft a Requesting cover letter asking CRA for a comfort letter while the certificate of compliance is being processed. Request should include the sale closing date, your representative contact, and explain you’re seeking comfort letter.

3. Submit Online via CRA’s Represent a Client Portal

You have two submission options:

• Online (recommended, the BEST way)
  • Log in to Represent a Client
  • Go to Submit Documents
  • Select Representative Related
  • Choose Form T2062 – Request for Certificate of Compliance
  • Upload your T2062 form, supporting docs, and cover letter
  • Save the PDF confirmation page with the upload date and time

OR

• By Fax
  • Send it to the tax centre listed on Form T2062’s instructions
  • But note: No confirmation that CRA received it, except over telephone by calling later

4. Follow Up

After 5 business days, call CRA's individual inquiries line.
Ask the agent to issue a comfort letter, since the full T2062 package has already been submitted. They’ll review the file and approve it by phone.

5. Wait for the Comfort Letter

The letter is mailed within 5–10 business days.
You’ll receive it by mail and can send a scanned copy to your lawyer or notary to release the funds.

Why This Works

During COVID, we used to email CRA and request comfort letters, but that system is gone.
The new online upload system is better, you get an instant timestamp and proof of submission. That’s your best protection.

Planning to Sell a Property You Inherited?

I’m also writing a related blog: “What to Do When Selling a House After Parent Dies as a Non-Resident”
It’ll cover the capital gains, estate issues, and how the comfort letter fits in.

References

• Reddit: CRA comfort letter timelines
• Crowe MacKay: Non-residents selling property
• Cactus Law: Selling Ontario property as a non-resident
• CRA Form T2062 – Certificate of Compliance

If you’re not sure how to file Form T2062 or need help chasing CRA for the letter, reach out to Lucas Ghosn, CPA in Ottawa. I’ve done this many times.

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This is not legally binding tax advice. This is educational analysis. Say hello if you need help.

hello@taxesmadesimple.ca

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