[k0stas]

> This is bizarre but maybe I see the reason why. If it's to restrain foreign ownership of rental properties.

The reason is that the government wants its tax money. Since the cash flow is coming from the renter they are also responsible for it. There is a similar situation with employers who are responsible for remitting tax withholding even though it is the employee who owes the income tax.

[tzs]

How far does this extend? If a restaurant doesn't pay its taxes would the Canadian government go after the people who ate there for the money? They are the source of the restaurant's cash flow.