We are Canadians who have owned US Marriott timeshares for several years. They were bought on the secondary market and we are trying to sell on the secondary market. We understand that if we accept an offer, and Marriott exercises the right of first refusal there would be a 15% withholding tax for IRS. We are talking about amounts under 5K we do not file US tax returns. We would be interested in hearing from Canadians who have sold US timeshares. What was your experience? Any advice?