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Taxation

GST/HST

Long Term Stays (30 days or more)

Generally, you have to charge the GST/HST when you rent out a suite or room in a hotel, motel, inn, or boarding house or provide similar accommodation. However, you do not have to charge the GST/HST if situation 1 or 2 applies.

Situation 1
The rental of a residential unit (for example, a hotel room, suite, or apartment) is exempt if it is rented for $20 or less per day of occupancy, regardless of the rental period.

Situation 2
The rental of a residential unit is exempt if the unit:
• qualifies as a residential complex, or is a residential unit (for example, a hotel room, suite, or apartment) in a residential complex; and 
• is rented as a place of residence or lodging by the same individual for a continuous period of one month or more.

Note:

When monthly room rentals are exempt from the GST/HST, how often the room charge is billed (for example, daily, weekly, or monthly) does not change the exempt status, as long as the arrangement gives the tenant or customer continuous use or possession of the same room for at least one month. More information can be found here

Resources:
For more information on taxation, tax bulletins, etc please click here for the Canada Revenue Agency (CRA)