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Canada: Tenants Beware: The Risks Of Landlord Tax Liabilities - Bennett Jones LLP

Mondaq Friday, 9 February 2024
In 3792391 Canada Inc. v The King, 2023 TCC 37, the Tax Court found a tenant taxpayer to be liable for failure to withhold taxes on rental payments made to their non-resident landlord, despite the taxpayer being unaware that ...
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