Why does the CRA not require an information return (similar to a T4A or T5018) that reports ALL sales, flips, assignments, or change in beneficial ownership?  Require it to be filed by the Vendor's lawyer/notary and have it include the declaration of whether the vendor is a resident for tax purposes.  And if the legal owner AND the beneficial owner doesn't have a SIN number and have file tax returns in the past 5 years, then also require 25% withholding.  And last, make the penalties significant (thousands of dollars) for failure to report.