With regard to the Canada Revenue Agency’s (CRA) administration of Part XIII of the Income Tax Act over the past 20 tax years: (a) has the CRA held any Canadian resident tenant (i.e. residential or commercial) liable for failing to withhold and remit the tax payable by their non-resident landlord or required a Canadian resident tenant (i.e. residential or commercial) to pay any outstanding taxes of their non-resident landlord; (b) if the answer to (a) is affirmative, what are the total number of instances of this occurring, broken down by tax year, tenancy type (i.e. residential or commercial), and total amount of funds that the Canadian resident tenant was held liable to pay; (c) does the CRA have any internal policies, directives, standards or guidelines on administering Part XIII of the Income Tax Act within the context of a relationship between a Canadian resident tenant (i.e. residential or commercial) and a non-resident landlord; (d) if the answer to (c) is affirmative, what are the details of any such documents; (e) has the CRA modified, or does the CRA have plans to modify in the future, its policies, directives, standards or guidelines on administering Part XIII of the Income Tax Act following the ruling of the Tax Court of Canada in 3792391 Canada Inc. V. The King, 2023 TCC 37; and (f) if the answer to (e) is affirmative, what are the details of any such modifications?
In the House of Commons on December 12th, 2023. See this statement in context.