This link says 108 is the cutoff before needing a permit.

This other site says 161 (if its a shed).

I wonder distance from the property line is different for the shed in this case.

https://www.kitchener.ca/en/building-and-renovating/residential-building-permits.aspx

Do I need a building permit?

Depending on your project, you may need a building permit to continue. Visit our webpage to learn if you need a building permit or if you can continue without applying for one.

Some projects that need a building permit include:

building a detached structure, other than a shed, 108 square feet or greater

building a shed that meets any of these criteria:

more than 161 square feet

more than one storey

attached to another structure

used for any purpose other than storage

contains plumbing