When does short-term accommodation become subject to GST/HST?

Arsen Accounting Services · Question 157 · Sources checked October 29, 2026

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Short-term accommodation can be taxable even when a long-term residential lease would be exempt. The length and nature of the stay, the price, your registration position, and the platform arrangement all need to be reviewed.

Distinguish the actual accommodation supplied

CRA generally defines short-term accommodation as continuous occupancy for less than one month at more than $20 per night. Qualifying residential occupancy for a continuous period of one month or more can be exempt, with specific rules and exceptions.

Do not decide solely by how often the guest pays. A monthly arrangement billed weekly is not necessarily a series of separate short stays. Conversely, several separate bookings should not automatically be combined into an exempt long-term lease.

Official guidance: [1], [2].

Review your booking pattern

For example, a property alternates between weekend stays and a qualifying multi-month tenant. Keep those arrangements distinct in the records. Taxable and exempt activity can affect both tax collected and the treatment of related expenses.

Gather accommodation records

• Booking dates, continuous occupancy, and guest agreements.
• Nightly or monthly charges and additional services.
• Platform statements showing tax collected and by whom.
• Registration history and other taxable business activity.

Ask your preparer to assess registration obligations and reconcile platform collections with your own returns. Local licensing rules and income-tax restrictions are separate matters. A platform collecting one tax, or a municipality issuing a licence, does not establish the complete federal GST/HST treatment of the accommodation.