Yes, there are non-square rectangles that admit a perfect squaring. The smallest number of squares in a perfect squaring of a rectangle is **9**. All perfect squarings of rectangles using between 9 and 17 squares have been found and are listed [here][1]. The unofficial [logo][2] of the Department of Combinatorics and Optimization at the University of Waterloo is actually a perfect squaring of the 32 $\times$ 33 rectangle using 9 squares. [1]: http://www.squaring.net/sq/sr/spsr/spsr.html [2]: https://uwaterloo.ca/combinatorics-and-optimization/about/combinatorics-and-optimization-square