Toronto remains subject to the Lockdown Regulation – Shutdown Zone and Stay-at-Home Order. As per Provincial regulations, short-term rentals can only be provided to individuals who are in need of housing. In Toronto, all short-term rentals must comply with the Licensing and Registration Of Short-Term Rentals Bylaw.
To short-term rent, you must be:
You can short-term rent in any housing type, for example house, apartment or condominium, as long as it is your principal residence.
Duplex, triplex or fourplex
Bed and Breakfast (B&B)
Registration and payment for your short-term rental need to be completed online.
You must register your short-term rental yourself and another individual or organization cannot register on your behalf. During the registration you will need to certify the information provided, declare that your residence meets the Ontario Fire Code and the Ontario Building Code, and authorize the collection of information.
If you have any questions, please contact the Short-Term Rentals team at ShortTermRentals@toronto.ca or 416-395-6600.
When registering online, you need to provide the City with information, including
Note: Before submitting information to the City, you must obtain consent from your contact(s) using the Consent for Alternate (Emergency) Contact Persons form. It is your responsibility to ensure that your alternate (emergency) contact has consented before you submit their contact information. Please keep a record of this consent.
You need a government-issued identification (ID) to demonstrate that you are over the age of 18 and to show evidence of your principal residence. Only the following IDs, which include your address, are accepted:
The name(s) used in your registration application must match your ID.
If your ID has expired and you can not renew because of COVID-19, you can still register using your existing ID.
If you do not have the required government-issued ID, you need to obtain it before registration. This may involve updating a home address on a current licence, converting an out-of-province driver’s licence to Ontario, or applying for an Ontario Photo Card. Note that it may take four – six weeks to receive your Ontario Photo Card.
You are required to pay a registration fee of $50 every year, which is subject to an annual increase. This is a non-refundable registration fee and is valid for one year from the time your registration has been approved. Fees can be paid using only a valid credit card.
Debit cards, Visa Debit or Visa gift cards are not accepted by the online registration system. The registration fee is subject to an annual increase.
Please note that you are not eligible to register a short-term rental if your registration was denied or revoked in the last 12 months.
After you provide your information and make payment, the City will validate the information and review your application.
If your application is approved, a registration number will be generated and emailed to you, along with a Good Operator Guide.
You can expect to hear back from the City in five business days.
Please remember that you can short-term rent your homes in Toronto, only if you are a registered operator. The valid City-issued registration number must be included in all your advertised listings.
The City can deny your registration application based on the eligibility criteria, and will inform you of its intention to deny the registration. You will then have an opportunity to provide evidence and information to explain why your registration should not be denied.
Please note that you are not eligible to register or renew a short-term rental if your registration was denied or revoked in the last 12 months.
Once you have registered as a short-term rental operator, you must:
You must inform the City if any of the information that you provided during registration changes. This includes changes in phone number, email, and alternate (emergency) contact name or contact information. Please contact the Short-Term Rentals team at ShortTermRentals@toronto.ca or 416-395-6600.
If you are moving, then you must inform the City so that your short-term rental registration can be closed. If you want to short-term rent your new principal residence, then you will need to submit a new application to register your new address.
As a registered short-term rental operator, you are required to collect and pay a four per cent (4%) Municipal Accommodation Tax (MAT) on all rentals.
You need to start collecting the MAT from January 1, 2021. The payment is due on a quarterly basis, within 30 days of the end of the quarter, according to the following schedule:
|Reporting period||Due date|
|January 1 to March 31||April 30|
|April 1 to June 30||July 30|
|July 1 to September 30||October 30|
|October 1 to December 31||January 30|
You must file a MAT report for each reporting period, even if you did not rent out your short-term rental or if the tax was collected and paid for the short-term rental company you use (for example, Airbnb). You need to file your MAT report online.
The reporting tool for the MAT will be available in April 2021. Please check back for updates.
You can make a correction to a previously submitted report. Corrections will only be accepted for the current and the previous reporting period. A corrected report will automatically replace the report you previously submitted for that reporting period.
You are also required to keep a record of all accommodation transactions, including revenue collected and any exemptions that may apply during a reporting period.
Once you file a MAT report online, you can make payment through your financial institution using online banking, telephone banking, at an automatic teller or in-person, using your short-term rental registration number.
If you use Airbnb for your short-term rental, then Airbnb will collect and pay the MAT on your behalf. You will still need to file your MAT report online.
If you use Booking.com or other companies for your short-term rental, then you will need to file your MAT report online and collect and pay the MAT yourself.
It is your responsibility to ensure that the correct amount of MAT is paid to the City. The City may revoke your short-term rental registration or deny registration renewal if you fail to file and pay the MAT.
Interest and penalties apply on any overdue MAT payment at a monthly rate of 1.25 per cent from the first day after the tax payment is due, up to and including the date on which the tax is paid in full. After that time, interest will apply on the principal amount owing during the default period at an annual rate of 15 per cent.
A non-sufficient funds (NSF) charge of $40 will be applied to all MAT payment not honoured by a financial institution due to insufficient funds.
If you do not comply with the regulations, you are guilty of an offence. If convicted, you may be liable to pay a fine of up to $100,000.
You may also be liable to pay a special fine that a court deems is greater than any revenue that you may be gaining from your business; as well as a fine of up to $10,000 for each day the offence continues. You may also be charged a fine for the following offences:
|Failing to register a short-term rental||1000|
|Advertising, facilitating or brokering an unregistered short-term rental||1000|
|Failing to remove a listing for an unregistered short-term rental||1000|
|Renting or advertising property that is not a principal residence||1000|
|Advertising a short-term rental without a registration number||1000|
|Renting an entire unit for more than 180 days||700|
|Failing to provide evidence of a principal residence||700|
|Discriminating based on enumerated ground||500|
|Refusing to serve a person accompanied by a service animal||500|
|Failing to notify the City of a change in licensing or registration information||400|
|Failing to provide emergency contact information to a guest||400|
|Failing to provide information regarding 9-1-1 service to a guest||400|
|Failing to provide a diagram of exits from the building||400|
|Obstructing an authorized inspection||400|
|Making a threat or reprisal for participation in a public process||300|
|Making a threat or reprisal against unlicensed business||300|
|Fail to keep complete transaction record for 3 years||300|
|Failing to provide transaction records within 30 days of a request from the City||300|
|Failing to report non-compliance with screening criteria||300|
Your registration is valid for a year from when your application has been approved, and must be renewed every year on that same date. You must renew your registration online and pay a renewal fee. The renewal fee is $50, which is subject to an annual increase.
If you choose not to renew your registration, please note that you can no longer short-term rent your home after your registration expires. The City will inform short-term rental companies of your decision. You will still be responsible for remitting any Municipal Accommodation Tax (MAT) from your guest bookings up to this point.
Please note that you are not eligible to renew a short-term rental if your registration was revoked in the last 12 months.