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

  • glans [it/its]
    ·
    3 months ago

    [37] The Appellant further argued that an interpretation that would have subsection 215(6) apply to impose Part XIII tax on a tenant that has no knowledge that the landlord is a non-resident would be unjust and submitted that cannot be what the legislator intended. He implored the Court to choose an interpretation that is sensible, one that people can accept, rather than one that causes an injustice. Counsel acknowledged that the text of the provision does not contain a requirement that the payer have knowledge that the payee is a non-resident and stated he had no evidence of the legislator’s intention.