OK, I don't understand what Bibeau is saying. "CRA does not intend to collect any portion of any non-resident landlords’ unpaid taxes from individual tenants. It is incorrect to state otherwise" and " there is not a single instance of an assessment made to an individual tenant in the last decade."
Yet a tenant has been ordered by the tax court and lost an appeal to this exact effect. Is she just lying through her teeth and gaslighting her way through? Sure seems like it.