A commercial lease provided that the Tenant was to pay to the Landlord the rent and all additional rent as set out in the Agreement and that that the Tenant must pay to the Landlord the full rent payable under the Agreement. CRA ruled:
[T]he Landlord is required to charge and collect the GST on the rent payment received from the Tenant, including any amount that the Tenant may pay to the municipality in respect of property taxes assessed against the Premises.
In this regard, it stated:
While the Tenant may be responsible under the Agreement to pay property taxes to the municipality, the ultimate liability to pay the property taxes rests with the Landlord. Subsection XXXXX provides that land shall be assessed against the owner of the land. XXXXX XXXXX the person responsible for property assessments in XXXXX, interprets that provision to mean the registered owner of the land. Under the XXXXX the taxpayer is responsible for payment of property taxes. A taxpayer is defined in that Act as the person whose name is shown on the tax roll and the tax roll lists the name of the person against whom the land is assessed. As such, the Landlord, as the registered owner of the Premises, is responsible for the payment of property taxes.
