Toronto regulates short-term rentals through mandatory registration, not a discretionary licence — and the rules differ sharply depending on whether you're renting a whole unit or a room in your own home.
MAT applies to almost every short stay in Toronto, and the rate has moved twice in the last fourteen months — as of 8 August 2026 it's back down to 6%, after a temporary jump to 8.5%.
Long-term residential rent is exempt from HST. Short-term stays under 30 days are treated as a commercial activity by the CRA — and the $30,000 small-supplier threshold combines every property you operate, not just one.
Ontario mandates a specific government template — form 2229E — for most new residential tenancies. Its terms can't be overridden by anything a landlord writes into a side agreement.
The Landlord and Tenant Board's N-series covers everything from a rent increase to ending a tenancy for renovation — and using the wrong one is a common, avoidable way to lose at the Board.
Long-term leasing, short-term stays, sales, caretaking and fit-outs get sold as five different software categories. Operationally, they're one registry with five ways to earn from it.
Two identical villas in the same community will never book identically. Per-listing accounting turns that into an owner-relations problem; pooling turns it into a non-issue.