[Canadian] Yes, that's how I understand the tax aspect on a self-contained unit, Canadian Ben.
I also agree with the others that, for the reasons the folks above have stated, it's best to have tenants have as many of the utilities as possible in their own name. This only works if a place is registered or metered for the given utility (e.g., garbage per registered secondary suite, hydro meter per unit, etc). In some cases, even a licensed service can't be billed to a tenant, though. e.g., If I register a secondary suite with my municipality, resulting in an extra fee for garbage pickup, my municipality won't bill the tenant for that; they just add it to my bill.
Having a place licensed, metered, etc, can add some costs to you, but usually very minimally in relation to the end profit.
Most tax stuff is federal, but be sure to check the landlord-tenant laws for the area the rental is in. Those can dictate things like: what you can require tenant to register for, what happens if tenant doesn't pay a hydro bill they're responsible for, etc.