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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