It's more the CRA is too lazy and/or incompetent to successfully collect from foreigners and so they are forcing liability on the people paying (in this case t

It's more the CRA is too lazy and/or incompetent to successfully collect from foreigners and so they are forcing liability on the people paying (in this case the renter). I personally think this is bad precedent to set because it forces utterly excessive KYC requirements on renters. The government should be passing a law here to correct this to limit liability to a very narrow set of circumstances (In this case it would be something like if you pay rent via international money transfer out of the country you should have some responsibility to withhold a fixed percent here, otherwise it's not your problem) but they probably won't.