The buyer, a Canadian, purchased a condo in Toronto from a person living in California. The buyer is required to withhold taxes from the purchase price and remit it to the government. He did not do this saying he didn’t realize the seller was not a resident of Canada.
The court noted that the seller did not occupy the condo, that his address for service was in California, and the seller indicated all documents be signed by the vendor in California.
The buyer was assessed the penalty.
