Landlord (Rental Property Owner)

If you own rental property, you have certain obligations regarding the tax treatment of income from your activities and the expenses you incur to earn that income. In addition, you must file RL-31 slips and give your tenants copies of them.

You may also be entitled to certain tax benefits.

Short-term accommodations

If you offer on a regular basis an apartment or other accommodation unit for rent for a period not exceeding 31 days, see Short-Term Accommodations (Accommodation Sharing).

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