Does a non-resident still have to report an Ontario property sale to the CRA after getting a clearance certificate?

Yes - obtaining a clearance certificate addresses the withholding mechanism at closing, but it does not replace the separate obligation to actually report the sale on a Canadian tax return and account for any resulting gain. These are two related but genuinely distinct steps in the same overall process: the certificate manages how much of the sale proceeds get withheld and remitted around closing, while the tax return is where the actual calculation and reporting of the gain, and any resulting Canadian tax liability, gets finalized.

It is a common misunderstanding to treat the certificate as the end of the process, when in reality it mainly affects timing and cash flow around closing rather than eliminating the underlying reporting obligation. Failing to file the required return afterward can create its own compliance problems, separate from anything related to the certificate or the withholding itself.

Plan for both steps as part of selling Ontario property as a non-resident - the clearance certificate around closing, and the tax return afterward - and work with a tax advisor on the full picture rather than just the closing piece.