Budget constraints and office realignment by the Canadian Revenue Agency have had significant impact on the ability of non-resident sellers to receive their Cert-116 exemption statement in a timely manner. The once efficient certificate clearance which typically took a couple of weeks to complete may now take up to six months causing clients to wait a many months to receive the balance of their sales proceeds. Our Canadian subsidiary is not treated as a non-residence seller of real estate and therefore, our clients are not subject to customary holdback requirements that otherwise apply. Our final reconciliation and client billing process in unaffected, and clients have no lingering receivables. For U.S. bound transferees, we structure the transaction the same as a U.S. domestic relocations, to preserve the tax protected benefits of customary home sale programs.