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Non-resident Property Sold in Qc - taxes paid where?


Roban

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Hello, I sold my condo last year in Qc. It was my principal residence and I was a resident when I bought it, then rented it out when I emigrated, and finally took it back for personal use before selling it. Both federal and provincial taxes have been paid by the notary as I filed the forms w/the goverments at time of disposition. My question is, how and where do I record the amount of taxes already paid to both CA and Qc? Any insight appreciated, thx!

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Every time there was a change of use, you should have notified the CRA, and noted the FMV, in the year the change occurred. Normally, you would be capital gains exempt for the years it was your principle residence. I am not sure what your question is; but you need to fill in a T2091 to report the sale of the property, if it was your principle residence at the time of sale.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/principal-residence-other-real-estate/changes-use/changing-your-principal-residence-a-rental-business-property.html

 

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Thanks CLW, I've been current in updating the CRA and I did complete the T2091 & T2062 forms (along w/ the Qc counterparts). Based on those forms submitted at time of sale, the taxes were paid to both provincial & federal. So my question is, when completing the tax return for this year, where do I enter the amount of taxes already collected and paid to the governments? 

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So if you sold your condo in 2023, the T2091 should be filed now for the 2023 taxation year. Any capital gains due will be assessed in your 2023 notice of assessment which you will receive later this year. With respect to the sold property, I don’t understand what is meant by ‘taxes already paid’. Once the property is out of your hands, and you have paid capital gains on the sale, nothing else is required.

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As a non-resident, the notary holds back a certain percentage of the proceeds of sale and pays the governments directly based on the figures the seller submits with the T2091 et al. Government gets paid before seller receives full amount.

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Well that is an interesting scenario! Normally, the amounts held back by notaries/lawyers are either to protect the buyer from ‘hidden defects’ or used to cover foreign taxes. This amount is usually returned to the seller in a reasonable time, so there are no Canadian tax implications. I am not an expert on non-resident returns, but the tax treaty between your country of residence and Canada might be helpful.

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