August 28, 2026
Non-residents of Canada who dispose of taxable Canadian property must file Form T2062 to request a certificate of compliance from the CRA — and the form can be signed electronically. The CRA accepts electronic signatures on T2062 and many other forms, so routing the form through DocuSign is a legitimate way to get it executed quickly by signers who are, almost by definition, outside Canada. The compliance risk is not the signature; it is missing the filing deadline and triggering the 25% withholding on the full sale price.
This article is general information, not tax advice; cross-border dispositions should be reviewed with a Canadian tax advisor.
What Form T2062 does and why timing dominates everything
When a non-resident sells taxable Canadian property — Canadian real estate being the common case — section 116 of the Income Tax Act requires the seller to notify the CRA and either pay or secure tax on the gain. Form T2062 is that notification, and the CRA issues a certificate of compliance in response.
The deadlines are unforgiving:
- The T2062 must be filed within 10 days after the disposition closes.
- Without a certificate, the purchaser must withhold 25% of the gross sale price (not the gain) and remit it to the CRA.
- Sellers who miss the notice deadline face penalties on top of the withholding mechanics.
Because signers are often abroad and deals close fast, electronic signature is not a convenience here — it is how the deadline gets met at all.
Executing T2062 through DocuSign: the practical workflow
- Prepare the form. Complete the current T2062 (and T2062A for resource/insurance dispositions, if applicable) with the advisor. Details — property description, adjusted cost base, proceeds — must be final before signature.
- Route for signature. Send via DocuSign to the non-resident seller; multiple sellers (common with jointly held property) each sign the same envelope in sequence.
- Attach the certificate of completion. The CRA does not ask for it, but retaining it with your file documents when and how the form was signed — useful if the filing date is ever questioned.
- Submit to the CRA. File through the CRA's electronic submission channels (or by mail where required), and keep proof of submission.
- Archive everything. The signed form, certificate of completion, and submission confirmation go into the deal file under your retention policy.
Electronic signature on T2062 is accepted by the CRA as part of its broader acceptance of e-signatures on forms without a dedicated electronic filing method — a policy the CRA extended during COVID-19 and has maintained. If your team is newer to the mechanics, our primers on how digital signatures work for business and how to sign a PDF with a digital signature certificate cover the fundamentals. Where a related document requires a wet signature or certified copy (some land registry and notarial steps do), that document, not the T2062, drives the exception.
The mistakes that cost real money
| Mistake | Consequence | Prevention |
|---|---|---|
| Waiting for wet-ink signatures from abroad | Missed 10-day window, penalties | Route electronically the day the deal firms up |
| Multiple sellers signing separate forms | Inconsistent filings, CRA follow-up | One envelope, sequential routing, all sellers |
| Filing T2062 without the certificate follow-through | Withholding never released | Track the certificate request to issuance |
| Assuming 25% withholding equals the tax | Over-remittance on the gross price | The certificate reduces remittance to tax on the gain |
| No proof of filing date | Penalty disputes you cannot win | Archive submission confirmations with signed forms |
Record retention and audit readiness
Section 116 files surface in audits years later — often when the property is resold or the gain is reassessed. Keep the executed T2062, the certificate of compliance, the signature certificate, and correspondence for at least the standard Canadian retention horizon (generally six years). Export these from your signature platform into your own archive; do not rely on the vendor console as your only copy. The same discipline applies to any regulator-facing e-signed record — see how firms approach e-signature evidence in disputes and secure electronic signature practices.
For cross-border advisory teams: Nota Sign
If your practice routinely routes tax and regulatory forms to signers across borders — T2062s, powers of attorney, corporate resolutions — evaluate a platform built for multi-jurisdiction execution. Nota Sign is FaDaDa's global e-signature platform, IDC-ranked #1 in China's e-signature software market for consecutive years, with legal coverage across 100+ countries and regions and APAC compliance depth including regional data centers. No per-seat fees make it practical for advisory firms with many occasional senders; tailored plans cover enterprise needs. Contact our team to discuss your cross-border signing workflows.
