Short-term rental operators must register with the City in order to operate in Toronto. Learn about the rules for short-term rentals
and register online.
Short-term rental operators must collect and remit a four per cent (4%) Municipal Accommodation Tax (MAT) on rental revenues. The deadline to file and remit the MAT for the second quarter of the year is July 30, 2021. File your MAT report online
A short-term rental is all or part of a dwelling unit rented out for less than 28 consecutive days in exchange for payment. This includes bed and breakfasts (B&Bs) but excludes hotels and motels. It also excludes other accommodations where there is no payment.
A short-term rental company is any company facilitating or brokering short-term rental reservations online and receiving payment for this service (for example, Airbnb and Booking.com). All short-term rental companies are required to obtain a licence to operate in the City of Toronto.
Short-term rental operators are people renting their homes or rooms on a short-term basis, for a period of less than 28 consecutive days. These operators need to register with the City and are required to collect and remit a four per cent (4%) Municipal Accommodation Tax (MAT)
on all rentals.
Residents can call 311 or submit a complaint online
to report issues related to short-term rentals, such as noise, waste and concerns that people are renting homes that are not their principal residence.
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