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.

End of note

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:

  • Individuals and Rental Income (IN-100-V)
  • Income and Expenses Respecting the Rental of Immovable Property (TP-128-V)

Under new QST rules, digital accommodation platform operators must collect the QST for people that are not registered for the QST. 

End of note

For more information, click Short-Term Accommodations or see Hébergement touristique de courte durée on the Ministère du Tourisme website.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter