Short-term rental rules in Canada: a 2026 guide by province and city

Canada has moved fast on short-term rentals. Since 2023, Quebec has made platforms check registration numbers, British Columbia has limited rentals to principal residences in many communities and launched a provincial registry, and Ottawa has stopped allowing expense deductions for rentals that break local rules. This guide summarizes the main rules by province and city and what to check before taking your next booking.

In short
  • British Columbia: principal residence rule in many communities since May 2024, provincial registration number on listings since May 2025.
  • Quebec: a registration number for every tourist accommodation, displayed in every listing and checked by platforms.
  • Toronto and other cities: municipal registration and limits on whole-home rentals.
  • Federal: expenses of non-compliant short-term rentals are not deductible from 2024.

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British Columbia

Under the province's Short-Term Rental Accommodations Act, a principal residence requirement took effect on May 1, 2024 in a long list of communities: rentals are limited to the host's principal residence plus one secondary suite or accessory unit. Since May 1, 2025, hosts must display a provincial registration number on their listings, and platforms had to stop accepting bookings for unregistered listings from June 1, 2025. Annual fees reported at launch were $100 for a host's own home and $450 for a unit the host does not live in. Local governments can add business licences and stricter rules.

Quebec

Quebec's Tourist Accommodation Act requires every tourist accommodation establishment, including a principal residence rented for short stays, to be registered. The registration number must appear clearly in any advertisement and on any website used for the rental, and the certificate must be displayed at the main entrance. Since September 1, 2023, platforms must obtain the certificate from the operator and check that the number is valid and matches the establishment. Fines for unregistered or false listings are substantial; check the current amounts with the government.

Ontario and other provinces

Ontario leaves short-term rentals to municipalities. Toronto requires registration and limits rentals to the host's principal residence: you can rent up to three bedrooms with no annual limit, or the entire home for up to 180 nights a year, and the registration number must appear on listings. Ottawa, many cottage-country townships and tourist towns across the country have their own licensing, zoning and night limits. In the Atlantic provinces, Some provinces, such as Nova Scotia, run their own registration of tourist accommodations. Always start with your municipality's bylaw, and read its definitions carefully: whether you count as a bed and breakfast, a short-term rental or a tourist home often decides which rules apply.

Federal: deductions and GST/HST

Since 2024, the federal government no longer allows deductions for expenses of a short-term rental operating in a province or municipality where it is not compliant with registration or licensing rules. GST/HST also applies to short-term accommodation once you are above the small-supplier threshold, and platforms collect it in some cases. The details are in our guide to Airbnb and short-term rental taxes in Canada, and provincial accommodation taxes are covered in the tourism levy guide.

What a platform, an inspector or your accountant may ask for

Registration systems run on evidence. Depending on where you are, you may be asked to prove that the unit is your principal residence (a driver's licence, a tax notice or a utility bill at that address), to show the number of nights rented in a calendar year, to produce a safety checklist or proof of insurance, or to reconcile the accommodation tax you collected with your bookings. Keeping a clean record of every stay from the start, with dates, number of guests, channel and taxes, turns these requests into a five-minute export instead of a weekend with old emails.

Checklist before your next booking

  1. Check whether your province runs a registry and whether your community has a principal residence rule.
  2. Read your municipal bylaw: registration, business licence, zoning, night limits.
  3. Check your strata or condo bylaws, or your lease.
  4. Register and put the number on every listing, including your own website.
  5. Sort out GST/HST and provincial or municipal accommodation tax.
  6. Keep records for each stay: dates, guests, nights, taxes collected.

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Where Vezpa helps

Vezpa does not register your rental or file taxes. It keeps the records you need when an inspector, a platform or your accountant asks:

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Frequently asked questions

Do I need a registration number for a short-term rental in Canada?
In many places, yes. British Columbia requires a provincial registration number on listings, Quebec requires a registration number for all tourist accommodation, and cities such as Toronto run their own registration. Check your province and municipality.
What is the BC principal residence requirement?
Since May 1, 2024, in the communities where it applies, short-term rentals are limited to the host's principal residence plus one secondary suite or accessory unit. Some communities are exempt, and local governments can set stricter rules.
Can I deduct expenses for a short-term rental that is not registered?
Since 2024, federal rules deny deductions for expenses of short-term rentals that do not comply with provincial or municipal registration and licensing requirements. Ask your accountant how this applies to you.
Can Vezpa register my rental?
No. Vezpa keeps bookings, guest details and accommodation tax figures in order and exports a guest register, but registration, licences and tax filings stay with you.

Sources and caveats. Bennett Jones on the BC registry; Government of Quebec, reminder of the Tourist Accommodation Act provisions; City of Toronto short-term rental registration (council background file); federal 2023 budget measure on non-compliant short-term rentals. Rules change often: check the current text with your province and city. This is not legal or tax advice. Vezpa prices and features as of October 2026.

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