Absolutely insane ruling but unsurprising that the government would fuck over renters in yet another way. They say it's the tenants responsibility to know if their landlord resides in another country and to plan for that. This is just going to incentivize foreign landlords to not pay taxes and pushing all the responsibilities onto the tenant.
Real back to colonial absentee landowners vibes
Unfortunately the Canadian economy runs on tenants never owning property, the landlords would have a fit if one tenant was treated fairly like that