The clarification comes after rising confusion caused by a 2023 Tax Court of Canada decision that saw a Montreal renter ordered by the CRA to pay six years’ worth of
Reading that text, there is so much liability from a personal perspective. Unless you’re paying rent to a rental agency you’re on the hook for withholding those taxes. I don’t think I’ve cared enough to ask whether any landlord was a resident or non-resident, and having an accent isn’t enough to go by. Moreover, I didn’t even know about this law, so why would I ask about my landlord’s residency or withhold any taxes? I don’t think this makes me unusual.
The guy in the recent case had his business paying the rent for the condo where he lived. The judgment is against the business that was paying the rent, not the guy himself. Which is why her statement is qualified with the word “individual”.
Dude had the business paying his rent because “it was easier from a bookkeeping point of view”.
Reading that text, there is so much liability from a personal perspective. Unless you’re paying rent to a rental agency you’re on the hook for withholding those taxes. I don’t think I’ve cared enough to ask whether any landlord was a resident or non-resident, and having an accent isn’t enough to go by. Moreover, I didn’t even know about this law, so why would I ask about my landlord’s residency or withhold any taxes? I don’t think this makes me unusual.