Please see below information from Canada Revenue Agency (CRA) website relating to GST/ HST on Accommodations.
For the full CRA Report on GST/HST Information for the Travel and Convention Industry click here.
"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.
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.
The rental of a residential unit is exempt if the unit:
■ qualifies as a residential complex, (please see definiton of "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
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.
Is my establishment a residential complex?
We consider your establishment to be a residential complex
if more than 10% of all of the residential units (hotel rooms,
suites, apartments) in your establishment are rented for
continuous possession or use of 60 days or more."