Entry 19: Canada
British Columbia rules and deduction denial, Vancouver taxes, Toronto and Ottawa principal residence, and Ontario fire rules.
The entry guide
Working guides on this file
Canada BC Deduction Denial for Non-Compliant Rentals How federal tax law denies expense deductions for non-compliant short-term rentals since the 2024 tax year, and what records prove compliance. Guide Canada British Columbia 2024 Short-Term Rental Rules, Explained BC's provincial framework: registration, principal residence, platform duties and enforcement, in structure terms. Guide Canada British Columbia Principal Residence and Registration Together How BC principal residence evidence and provincial registration work as one system, and what changes when residence changes. Guide Canada Canada Federal Tax Reporting for Short-Term Rentals How Canadian hosts report rental income federally, what expenses and records matter, and how compliance affects deductions. Guide Canada Canada Provincial Rules Compared: BC, Ontario and Beyond How provincial approaches to short-term rentals differ across Canada, and how to compare them without mixing them up. Guide Canada Ontario Carbon Monoxide Alarms Mandatory from 1 January 2026 What Ontario's carbon monoxide alarm duty means for short-term lets, which properties it covers, and how hosts should evidence compliance. Guide Canada Ontario Municipal Accommodation Tax, Explained How Ontario municipalities levy accommodation tax at 4 to 8.5 percent where adopted, who collects it, and how hosts file it. Guide Canada Ontario Municipal Rules Beyond Toronto and Ottawa How smaller Ontario cities and towns regulate short lets, and why hosts must check each municipality separately. Guide Canada Ottawa Principal Residence Short-Term Rentals How Ottawa's principal residence system differs from Toronto's, and what Ottawa hosts must register, prove and record. Guide Canada Toronto Principal Residence Short-Term Rentals How Toronto's principal residence system works, what registration requires, and how enforcement finds noncompliant lets. Guide Canada Toronto Registration and Enforcement for Short Lets A timeline of Toronto enforcement: how a let is noticed, what a notice says, how a host should reply, and how cases escalate or close. Guide Canada Vancouver Licence and Strata Rules for Short Lets How Vancouver licensing and strata bylaws combine, and why both permissions are needed for a Vancouver condo let. Guide Canada Vancouver Short-Term Rental Taxes, Explained in General Terms Provincial sales tax, municipal accommodation tax and GST in general terms for Vancouver lets, and who collects what by channel. Guide