©2019 by the Hotel Association of Canada

Our Asks

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.