Toronto is in Step Three of the Province’s Roadmap to Reopen. Short-term rentals are permitted to operate. Any indoor fitness centres or other indoor recreational facilities must be in compliance with section 16 of O. Reg. 364/20. In Toronto, all short-term rentals must comply with the Licensing and Registration Of Short-Term Rentals Bylaw.

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.

New Registration

Short-term rental operators must register with the City in order to operate in Toronto. Learn about the rules below and register online.

Register Short-Term Rental

Registration Renewal

Operators must renew short-term rental registration every year. Learn about the requirements below and renew online.

Renew Registration

Municipal Accommodation Tax

Operators must collect and remit a four per cent (4%) tax. File a tax report for each reporting period.

File MAT Report

  • You are only allowed to short-term rent your principal residence.
    • This is the residence where you live and the address you use for bills, identification, taxes and insurance.
    • You can only have one principal residence at a time, therefore you cannot legally run more than one short-term rental.
  • You can be a homeowner or a renter in any housing type, for example house, apartment or condominium, etc.
    • You should ensure that you are allowed, by your condominium or landlord, to short-term rent your residence.
  • You can rent up to three bedrooms in your principal residence for an unlimited number of nights per year or the entire home for a maximum of 180 nights per year.
  • Your home must be in a residential area in the city.
    • If you are a Bed and Breakfast (B&B) operator, you can continue to operate under existing zoning permissions for “tourist homes”.
  • You can host a short-term rental in a secondary suite or laneway suite, as long as the suite is your principal residence.
    • A secondary suite is separate living accommodation with its own kitchen and washroom, located within a larger house (for example, a basement apartment).
    • A laneway suite is a self-contained residential unit located on the same lot as a larger house, and generally located in the rear yard.  A laneway suite must be next to a public laneway.
    • If you reside in the main portion of house, you are not permitted to separately short-term rent the secondary suite or laneway suite.

To short-term rent, you must be:

  • 18 years or older
  • using your principal residence in Toronto
  • able to demonstrate that you live at your principal residence

Homeowners

  • As a homeowner you can short-term rent your principal residence only. This is the home where you live and the address you use for bills, identification, taxes, and insurance.
  • If you have an insurance policy, you should understand the implication of operating a short-term rental. You may wish to ask your insurance company about the appropriate insurance product for short-term rentals.

Tenants

  • As a tenant you can short-term rent your home as long as it is your principal residence.
  • You should be aware of your responsibilities under the Residential Tenancies Act and your lease agreement with your landlord.

Multiple individuals living in the same home

  • If you are living in the same home with other individuals (for example, as two tenants), then each one of you may register the same home as your short-term rental, as long as the home is your principal residence.
  • As short-term rental operators, each one of you is responsible for ensuring that your entire home is rented to a maximum of 180 nights per year.
  • If your entire home is rented out for more than 180 nights per year, then each operator at your home may be charged with an offence under the bylaw.

Check if your home is eligible

You can short-term rent in any housing type, for example house, apartment or condominium, as long as it is your principal residence. You can rent up to three bedrooms in your principal residence for an unlimited number of nights per year or the entire home for a maximum of 180 nights per year.

Apartment

  • Apartment units are usually rented by individuals and are in a multi-unit residential building or a mixed-use building. The buildings are usually operated by property management companies.
  • You should be aware of your responsibilities under the Residential Tenancies Act and your lease agreement with your property management company.

Duplex, triplex or fourplex

  • A duplex, triplex or fourplex is a house with two, three or four self-contained units over multiple floors. They may share walls or outdoor areas with other houses.
  • If you reside in one of the units of a duplex, triplex or fourplex, then you are permitted to only short-term the portion of the house that is your principal residence. You are not permitted to short-term rent the other units.

Secondary suite

  • A secondary suite is separate living accommodation with its own kitchen and washroom, located within a larger house (for example, a basement apartment).
  • You can short-term rent a secondary suite only if you are the principal resident of the suite.
  • Your secondary suite must be permitted by zoning bylaws and comply with Building Code and Fire Code requirements. For more information, contact Toronto Buildings.

Laneway suite

  • A laneway suite is a self-contained residential unit located on the same lot as a larger house, and generally located in the rear yard.  A laneway suite must be next to a public laneway.
  • You can short-term rent a laneway suite only if you are the principal resident of the suite.

Condominium

  • If you live in a condominium, you can short-term your home as long as it is your principal residence.
  • Note that some condominium corporations have their own bylaws regarding short-term rentals, including prohibiting short-term rentals. It is your responsibility to understand and follow the rules set out by your condominium.

Bed and Breakfast (B&B)

  • Bed and Breakfasts (B&Bs) continue to operate under existing zoning permissions for Tourist Homes.
  • B&Bs will be subject to the rules for short-term rentals and must register with the City.

Investment property

  • Only your principal residence can be rented out short-term.
  • Secondary or investment properties can be rented out long-term.

Registration and payment for your short-term rental need to be completed online.

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.

Register Your Short-Term Rental

If you have any questions, please contact the Short-Term Rentals team at ShortTermRentals@toronto.ca or 416-395-6600, Monday to Friday. 8:30 a.m. to 4:30 p.m.

What you need to register

When registering online, you need to provide the City with information, including

  • government-issued identification (ID) which include your address
    • only Ontario Driver’s Licence or Ontario Photo Card are accepted (more information below)
  • contact information and address
    • your name and address on the registration must match your government-issued ID
  • details of your short-term rental, including description of the type of building your rental is located in and which parts of the home you will short-term rent
  • name and telephone number of an alternate (emergency) contact who will be available 24 hours a day during rental periods.

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.

Government-issued identification

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.

Registration fee

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. The guide was last updated in August 2021.

You can expect to hear back from the City in five business days.

Please remember that you can short-term rent your home in Toronto, only if you are a registered operator. The valid City-issued registration number must be included in all your advertised listings.

If your registration is denied

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:

  • post the City-issued short-term registration number on all your advertisements and listings
  • provide your guests information about the alternate (emergency) contact and instructions on how to contact the 911 emergency service
  • provide guests with an emergency exit plan
  • keep the following records related to your short-term rental and provide to the City upon request:
    • the number of nights your short-term rental was rented
    • the nightly and total price you charged for each rental
    • the rental type e.g. the entire home rental or just room rental
  • collect and remit a four per cent (4%) Municipal Accommodation Tax (MAT) on all rentals that are less than 28 consecutive days.

Updating your registration

You must inform the City within six days 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 and changes in your identification number or type (e.g. from Driver’s Licence to Photo Card). Please contact the Short-Term Rentals team at ShortTermRentals@toronto.ca or 416-395-6600, Monday to Friday. 8:30 a.m. to 4:30 p.m.

As a reminder, please do not send personal information, such as identification or credit card numbers via regular email.

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.

Your registration is valid for one year from when your application is approved. Please renew every year on that same date or up to six days in advance. A notice of renewal along with instructions will be emailed to you before your registration renewal date.

Renew Your Short-Term Rental Registration

How to renew

To continue short-term renting your home in Toronto, you must renew your registration online and pay a renewal fee using a credit card. The renewal fee for 2021 is $50, which is subject to an annual increase. To complete the online renewal, you will need:

  • short-term rental registration number (in the format: STR-0000-XXXXXX)
  • government issued identification (ID) used during registration (Ontario Driver’s Licence or Ontario Photo Card)
  • credit card (Visa, MasterCard or American Express)

Who can renew

You can renew your short-term rental registration if:

  • your short-term rental property is your principal residence. During renewal, the address on your ID will be checked to confirm that your short-term rental property is your principal residence.
  • you are eligible to hold a registration according to the screening criteria.
  • you submitted all your Municipal Accommodation Tax reports and payments.

If any of your information has changed, such as email address, phone number, alternate contact information or information on your Ontario Driver’s Licence or Ontario Photo Card, you will need to update it before renewal. Contact the Short-Term Rental Team at ShortTermRentals@toronto.ca or 416-395-6600, Monday to Friday. 8:30 a.m. to 4:30 p.m.

When to renew

You can renew your registration up to six days in advance of your registration renewal date. For example, if your renewal date is November 2, you can renew from October 27 onwards. Renewing your registration in advance will not change your annual renewal date.

If you do not renew your registration and submit payment by 11:59 p.m. on your renewal date, you cannot short-term rent your home until you renew your registration and make payment. Due to the COVID-19 pandemic, you have up to 150 days to pay your 2021 renewal fee without late fees, but please remember that the bylaw does not allow you to short-term rent your home until you renew your registration and make payment. After 150 days, your registration will be automatically cancelled and you will be required to apply for a new registration.

Cancelling your registration

If you would like to cancel your short-term rental registration, please email the Short-Term Rentals team at ShortTermRentals@toronto.ca. You will need to provide the following information:

  • short-term rental registration number (in the format: STR-0000-XXXXXX)
  • address registered as the short-term rental
  • name of the short-term rental operator

You must request the cancellation of your own short-term rental registration. Another individual or organization cannot request to cancel the registration on your behalf.

You will still be responsible for remitting any Municipal Accommodation Tax (MAT) from your guest bookings till your registration is cancelled.

As a registered short-term rental operator, you are required to collect and remit a four per cent (4%) Municipal Accommodation Tax (MAT) on rental revenues. The MAT payment is due on a quarterly basis, within 30 days of the end of the quarter. You are required to file a MAT report online for each reporting period, even if your short-term rental was not rented out.

Short-term rental companies can sign a Voluntary Collection Agreement with the City of Toronto to collect and remit the MAT on behalf of operators. If you are using these companies to advertise your short-term rental, you can allow the company to collect and remit the MAT on your behalf but will still need to file your MAT report online.

If your short-term rental company chooses not to sign a Voluntary Collection Agreement with the City, then you will need to file your MAT report online and collect and remit the MAT yourself.

It is your responsibility to ensure that the correct amount of MAT is collected and remitted to the City. The City may revoke your short-term rental registration or deny registration renewal if you fail to report and remit the MAT.

Learn more about filing the MAT report, making payments, HST, interest and due dates.

The City shall deny an application for, or a renewal of a short-term rental operator registration, where the applicant or registrant has:

  1. Had a conviction at any time of operating a short-term rental that is not the operator’s principal residence
  2. Had a conviction at any time of operating a short-term rental without being registered
  3. Had a conviction at any time of providing inaccurate or false information upon registration or in response to any request for information made by Municipal Licensing and Standards (ML&S)
  4. Had a conviction within the preceding five years for failing to provide evidence within ten days of a request from ML&S that the property registered for short-term rental is the operator’s principal residence
  5. Been convicted of two or more offences within the preceding five years related to the property for which the operator is seeking registration under:
    1. Chapter 489: Grass and Weeds
    2. Chapter 547: Licensing & Registration of Short-term Rentals
    3. Chapter 548: Littering and Dumping
    4. Chapter 591: Noise
    5. Chapter 629: Property Standards
    6. Zoning under Ontario Planning Act, section 67(1)
  6. Has outstanding orders related to the property for which the operator is seeking registration under:
    1. Chapter 489: Grass and Weeds
    2. Chapter 548: Littering and Dumping
    3. Chapter 591: Noise
    4. Chapter 629: Property Standards
  7. Had the City perform remedial action within the preceding five years related to the property for which the operator is seeking registration under:
    1. Chapter 489: Grass and Weeds
    2. Chapter 548: Littering and Dumping
    3. Chapter 629: Property Standards
  8. Been convicted of any offence within the preceding five years under the:
    1. Ontario Fire Code
    2. Ontario Building Code
  9. Any overdue bylaw fines, within the preceding five years, unless the applicant provides proof that such fines have been subsequently paid or a court ordered extension of time for payment has been granted.

Despite these screening criteria, if a registration has been previously issued or renewed and the applicant’s or registrant’s record discloses no new breach of the screening criteria, the registration may be issued or renewed.

Residents can contact 311 to submit a complaint about a short-term rental operator. If there is a complaint or information about a possible violation, Bylaw Enforcement Officers investigate, educate and/or take enforcement actions.

The goal is to resolve issues and ensure that short-term rental operators are following the bylaw. Each issue is addressed on case-by-case basis to make sure reasonable, fair and appropriate actions are taken. For example, in some cases the issue may be resolved through education. In other cases, further enforcement action is required.

If short-term rental operators do not comply with the bylaw, they are guilty of an offence. If they are issued a ticket and convicted, they may have to pay a fine for the offence set out in the table below.

If operators are issued a summons to court and convicted, they may have to pay a fine up to $100,000 or a daily fine of up to $10,000 for each day the violation continues. In addition they may have to pay a special fine for economic gains from the bylaw violation. If it is a corporation, every director or officer may have to pay a fine of no more than $100,000.

Offence Fine ($)
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 an 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

If you require an accessibility-related accommodation to view notices and content related to Short-Term Rentals, please contact us at ShortTermRentals@toronto.ca or 416-395-6600, Monday to Friday, 8:30 a.m. to 4:30 p.m. The City will provide you with an alternate format, or provide assistance to support you with understanding the content.

Accessibility at the City outlines ways to access the City’s services and programs in a way that respects the dignity and independence of people with disabilities.