3792391 Canada Inc. v. The King, 2023 TCC 37
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2023 TCC 37 |
| Date | 08 March 2023 |
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2 practice notes
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Part XIII Tax ' The Importance Of Verifying Your Landlord's Tax Residency
...tax treatment of rental payments for tenants and landlords, please contact a member of Miller Thomson's Corporate Tax Team. Footnotes 1. 2023 TCC 37 [informal 2. Paragraph 212(1)(d). 3. Subsection 215(1). 4. Subsection 215(6). 5. Subsections 227(8) and and 227(8.3). The content of this arti......
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Tenants Beware: The Risks Of Landlord Tax Liabilities
...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 their landlord was factually a non-resident for Canadian tax purposes. The de......
2 firm's commentaries
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Part XIII Tax ' The Importance Of Verifying Your Landlord's Tax Residency
...tax treatment of rental payments for tenants and landlords, please contact a member of Miller Thomson's Corporate Tax Team. Footnotes 1. 2023 TCC 37 [informal 2. Paragraph 212(1)(d). 3. Subsection 215(1). 4. Subsection 215(6). 5. Subsections 227(8) and and 227(8.3). The content of this arti......
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Tenants Beware: The Risks Of Landlord Tax Liabilities
...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 their landlord was factually a non-resident for Canadian tax purposes. The de......