Hi,
Does a non-resident still require to file an income tax return (T1) if there was a capital loss on disposition of a property, T2062 was already submitted, audited by the CRA, tax compliance certificate (T2064) has been received and 25% withheld money of the proceeds has been released already? Please note; the Non-resident doesn’t have any other income/ transactions from Canadian sources except this sale of the property.
The T2062 is a final reporting so no S115 is required but you can file a S115 return if it will result in a refund. This is the case if the T2062 calculation didn’t allow for full deduction of expenses or the tax rate is lower in the case of a capital gain in the lowest tax bracket. Since your client had a loss no further filing is needed.