For any one that doesn't understand how rebates work, or you get some bs about deductions for taxes, you ask your agent providing the rebate to provide you with the OREA Form 640, TRADE RECORD. There is a section on there called "referral fee". This is where the Buyer agent would indicate a rebate to the Buyer. The Broker of Record signs off on this. You don't need a separate written agreement indicating you are getting a rebate. The rebate cheque will be issued directly by the buyers agent brokerage without any deductions. This is how my brokerage handles rebates, and other brokerages should be the same.