A taxable short-term rental in Canada can attract GST or HST even if the host is not registered: an accommodation platform may collect it from the guest. A registered host generally remains responsible for tax on their taxable accommodation, including bookings through a platform. Check your registration status and each booking’s tax report before assuming who remits what. CRA: platform-based accommodation.
Which stays are taxable?
The digital-economy rules describe short-term accommodation as lodging in Canada occupied continuously for less than one month and costing more than $20 per night. Longer residential accommodation can be exempt when the relevant conditions are met; do not assume that all longer bookings or every accommodation service has the same tax treatment. CRA definitions.
Airbnb says that, if a host has not provided the applicable GST/HST or QST IDs, it collects and submits applicable tax on the nightly price, cleaning fee and guest service fee. It says the tax on listing price and cleaning fees does not apply to stays longer than one month. Confirm the treatment shown on the individual transaction, especially for a stay at the one-month boundary. Airbnb: Canadian taxes.
Do hosts need to register?
Under the ordinary small-supplier rules, you generally test taxable revenue of your businesses and associates over a single calendar quarter and four consecutive calendar quarters. Qualifying short-term accommodation facilitated by a platform counts toward the host’s registration test. Do not use the amount deposited after fees as a substitute for the taxable consideration. The time at which small-supplier status ends differs for a single-quarter breach and a four-quarter breach. CRA: when to register; CRA: accommodation thresholds.
For example, a host with $24,000 of relevant taxable bookings and $8,000 of other relevant taxable business revenue in the same quarter generally exceeds the $30,000 threshold on the supply that takes the combined total over it. Determine the actual dates, associated-person supplies and tax status of the bookings to apply the test. Voluntary registration may be available earlier.
Who collects tax on a booking?
| Situation | What to check |
|---|---|
| Host is normally registered | CRA says the host remains responsible for collecting GST/HST on taxable accommodation, including platform bookings. Give the platform the applicable registration details and check how tax is displayed and paid. |
| Host is not normally registered | CRA’s accommodation-platform rules can require the platform operator to collect tax on the booking. An operator registered under the simplified system collects under that system only when the recipient is not normally registered; a normally registered operator has different recipient rules. |
| Host also takes direct bookings | Do not assume the platform handles those bookings. Review your own registration and collection obligations separately. |
The platform’s service fee is a separate transaction from the lodging. Check whether GST/HST was actually charged on the fee and whether any credit is available; the fact that the guest paid tax does not itself create an input tax credit. CRA: who collects.
Which rate applies, and what about Quebec?
For taxable accommodation, the rate depends on the property’s location. Ontario HST is 13%, Nova Scotia HST is 14% since April 1, 2025, and HST is 15% in New Brunswick, Newfoundland and Labrador, and PEI. GST is 5% in the other provinces and territories; separate provincial taxes can apply. CRA rates.
In Quebec, GST and QST are separate taxes, and a distinct tax on lodging can apply. Revenu Québec describes when a registered accommodation-platform operator collects lodging tax and how GST and QST are calculated in those cases; review the actual platform and payment arrangement. Revenu Québec: platform accommodation.
Expenses, filing and records
A normally registered host may claim input tax credits for eligible GST/HST on purchases used in commercial activities, subject to the rules and supporting documents. Cleaning, supplies and platform fees should be checked against the actual invoice; personal use and exempt activities can affect entitlement. Preserve receipts and an allocation basis where costs are shared. CRA: input tax credits.
Reconcile gross bookings, guest tax, platform-collected tax, host fees, refunds, direct bookings and bank deposits for each assigned reporting period. File the required return even for a period with no activity; see CRA: reporting requirements and the GST/HST filing guide. Property conversions or mixed personal, long-term and short-term use can have additional consequences, so investigate before changing use.
How much does an accountant charge for HST filing?
Fees depend on the preparer and scope. Ask whether a quote covers one return, reconciliation of platform reports, treatment of personal use, corrections and income-tax work. Get a written quote for your records rather than relying on an assumed national fee.
Sources checked October 16, 2026: CRA, Revenu Québec and Airbnb guidance linked above.