With all of the talk about the new Tax on non-resident Buyers many people are overlooking the very serious problems that can be created by the long standing rules with respect to non-resident Sellers. Paragraph 17 of the Standard Agreement of Purchase and Sale form provides that when dealing with the Sale of Real Estate by a Non-Resident Seller, the Buyer must withhold and remit Tax to CRA (or potential tax) arising from the Sale of the Real Estate in an amount equal to 25% o