Renting out a home or apartment/condo through a digital accommodation platform
You rent out your home or apartment for short periods of time through a digital accommodation platform. Breakfast and housekeeping are included.
You probably have tax obligations, since amounts received for business activities conducted through a digital platform may be considered income.
You may also be considered self-employed.
Your obligations
Generally speaking, you have to report your income from the rental of an accommodation unit.
You must also check whether you are required to register for the GST and QST and the tax on lodging.
For more on your obligations, refer to the following:
Under new QST rules, digital accommodation platform operators must collect the QST for people that are not registered for the QST.
For more information, click Short-Term Accommodations or see Hébergement touristique de courte durée on the Ministère du Tourisme website.
Need help with your income tax?
If you earn income from the digital economy, see Income Tax Planning for the Self-Employed. The information is designed to help you develop good habits and adopt best practices for filing your income tax return. You'll find general information, tools such as income and expense journals, tax tables and a self-employment checklist that summarizes your tax obligations.
We also offer free one-on-one meetings and online group meetings to help the self-employed and small and medium-sized businesses understand their rights and tax obligations.
For information on registering for a one-on-one meeting, see One-on-One Meetings.