Radisson Admiral Hotel
The Radisson Admiral Hotel Toronto Harbourfront is an intimate, boutique-style hotel providing dramatic views of Lake Ontario and the CN Tower. Guests will enjoy complimentary wireless Internet access, a seasonal outdoor pool, a brand new fitness centre, a business centre and an on-site restaurant offering panoramic views of the harbour and the city skyline. This downtown Toronto hotel's location is minutes from the CN Tower, Rogers Centre, Air Canada Centre, Metro Toronto Convention Centre and Direct Energy Centre and is the ideal setting for events and meetings of up to 220 guests. Come and join us at the Radisson Admiral and see what sets it apart from other hotels in Toronto.
Radisson Admiral Hotel
Government Relations > Legislative Updates > Taxation > GST/ HST on Accommodation
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Charging GST/ HST on Accommodation

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.

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, (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 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.

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."