Our Ask #1
Ensure all corporations that operate in Canada through a digital presence pay corporate income tax on Canadian earnings.
Our Ask #2
Amend the Excise Tax Act to:
a. Require short-term rental platform companies operating in Canada to charge GST/HST to
hosts and guests on all fees.
b. Eliminate the use of the small-supplier threshold for short-term rental accommodations, paralleling the treatment for ride-sharing.
Our Ask #3
Amend the Income Tax Act to require short-term rental platform companies to issue an annual information slip on gross earnings to hosts.
Our Ask #4
Develop and implement an information and enforcement program through the Canada Revenue Agency to encourage voluntary compliance for the short-term rental industry.
Our Ask #5
Apply HAC’s best practices guidelines for regulating short-term rentals based on a worldwide analysis of regulatory developments and approaches.