Canadian personal income tax law re land sale by US citizens

US citizens/residents sell land in Canada and 20% is withheld. Are they allowed to file non-resident tax returns, report the actual gain and receive a refund?

Do Canada and Ontario taxes both apply?

Are the rules regarding cost basis related to gifts and inheritances the same as those in the U.S.?

TIA!

[QUOTE=What the … !!!]
US citizens/residents sell land in Canada and 20% is withheld. Are they allowed to file non-resident tax returns, report the actual gain and receive a refund?

Do Canada and Ontario taxes both apply?

Are the rules regarding cost basis related to gifts and inheritances the same as those in the U.S.?

TIA!
[/QUOTE]

Don’t take my word for it, but I have always heard that if I moved to the US (not in the cards unless a good medicare law passes), then my pension would be subject to a flat 25% federal and no provincial tax. Maybe it is different with real estate and maybe it would be taxed at the capital gains rate.