On November 18, 2019, the Local Planning Appeal Tribunal (LPAT) released its decision to uphold the City’s Short-Term Rental regulations. More information regarding implementation, timelines, licensing, registration and the four per cent Municipal Accommodation Tax (MAT) will be available in December 2019.

A short-term rental is all or part of a dwelling unit in the City of Toronto used to provide sleeping accommodation for any rental period that is less than 28 consecutive days in exchange for payment, including existing bed and breakfasts.

People doing short-term rentals must pay a four per cent Municipal Accommodation Tax (MAT) on all rentals that are less than 28 consecutive days. More information will become available in December 2019, regarding short-term rental regulations and the payment process for the MAT of short-term rentals.