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Jon: I'm confused. I have bought and sold over a dozen timeshares in the past few decades. A few of them were from Canadian citizens (I am in the USA). None of my transactions were in the past 6 or 7 years, however. Not once did the subject of taxes and / or the IRS ever get raised (nor, to my knowledge, was the subject even applicable) in any of my transactions. What on earth does the IRS and / or EIN have to do with privately conducted timeshare transactions, [b]regardless[/b] of the nationality of the buyer [b]or[/b] seller? Is this E.I.N. matter perhaps a new requirement that has somehow arisen in very recent years --- maybe under the Patriot Act? If not, I simply cannot make any sense of this at all.