OK, I don’t understand what Bibeau is saying. “CRA does not intend to collect any portion of any non-resident landlords’ unpaid taxes from individual tenants. It is incorrect to state otherwise” and " there is not a single instance of an assessment made to an individual tenant in the last decade."
Yet a tenant has been ordered by the tax court and lost an appeal to this exact effect. Is she just lying through her teeth and gaslighting her way through? Sure seems like it.
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”.