US income tax applies to persons due to their having citizenship (or permanent resident status). Canadian foreign ownership property taxes are the reverse, being applied to non-citizens (and non-permanent residents). These Canadian taxes are currently arousing ire with some in the US, as reported in this article by John Richardson. (Posted with permission.)
You can see the complete twitter thread here.
A recent post describes how various Canadian Underused and Vacant property taxes might apply to unsuspecting U.S. residents (Toronto, Vancouver and Ottawa) and U.S. citizens (Canada’s Underused Property Tax).
Taxes that apply to ALL owners of property
The Toronto, Vancouver and Ottawa taxes apply to ALL owners (regardless of citizenship or residence) of residential property. Although these taxes apply to all owners, some U.S. citizen/residents have argued that they are disguised taxes on being American. The broad scope of these taxes makes them difficult to challenge. (continued, see lower left)