Landlord
As a landlord, 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 regularly rent out an apartment or other accommodation unit for a period not exceeding 31 days, see Short-Term Accommodations (Accommodation Sharing).