"A Montreal tenant was audited and ordered to pay the tax he had failed to withhold on the monthly rent to his non-resident landlord, as required by law. As a result, he was ordered to pay six years’ worth of tax as well as the compounded interest and penalties. The Canada Revenue Agency (CRA) could not collect against his overseas landlord, so the Canadian tenant was on the hook."
Full article : https://www.theglobeandmail.com/real-estate/vancouver/article-foreign-landlord-fails-to-pay-taxes-cra-goes-after-tenant/