Canadian seller here. The broker withheld the FIRTPA tax, so it was never in my hands to "not" pay it. I've used the same lawyer for home buying and selling over the years, he charged me $30 to notarize. My only issue was with Canada Post. They lost my notarized documents that were sent Priority Post, and found them 5 days later still in the post office. I'm not sure how the buyer felt about that but things happen, sometimes beyond your control. Otherwise the sale was smooth, I did get a nice
letter from the IRS though a few months later telling me that I could claim back some of my FIRTPA. It involved getting an ITIN number and filing a U.S. income tax I think. Too much for me to digest at the time.