- How much notice does an N12 require?
- 60 days, and the termination date must fall on the last day of a rental period or of the lease term. A date in the middle of a month is defective no matter how much notice preceded it.
- Do I have to compensate the tenant on an N12?
- Yes — one month's rent, or an agreed alternative unit. The compensation must actually be paid before the Board will issue an eviction order, so it is a precondition rather than a debt that follows the tenancy.
- What happens if the landlord does not move in?
- The Board can find the notice was given in bad faith. Ontario law provides for substantial penalties where a unit is not used for the stated purpose, and the tenant can apply after the fact — an N12 served to achieve a vacancy rather than an occupancy is a serious risk, not a technicality.
Sixty days, ending on the last day of a rental period
N12 requires 60 days' notice, and the termination date must land on the last day of the rental period or the lease term. Both conditions have to hold at once. Counting 60 days forward from today and writing down whatever date that lands on is how most defective N12s are produced.
Compensation is a precondition, not a debt
A landlord serving an N12 must compensate the tenant one month's rent, or offer another acceptable rental unit. What matters procedurally is the timing: the Board will not issue an eviction order until that compensation has actually been paid. It is not something that can be settled later, netted against arrears, or promised in an undertaking.
Good faith is a question of fact, and the Board treats it as one
The N12 exists for a landlord, a purchaser, or an immediate family member who genuinely intends to occupy the unit. Whether that intention is genuine is a factual question the Board decides on evidence, and it is alive to the pattern of N12s served to clear a unit for re-letting at a higher rent.
Ontario law provides for significant penalties where a unit is not used for the stated purpose after a tenant has moved out, and a former tenant can bring an application after the fact. The exposure does not end when the tenancy does — which is the strongest practical argument for never serving an N12 you are not certain of.
Direct PMS records the tenancy dates an N12 termination date has to land on, so the notice is built off the rental period rather than a count forward from today.
Tenancies in Direct PMS →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%.
Every residential property owner in Toronto must declare occupancy status every year — even an occupied home — or the property is automatically deemed vacant and taxed at 3% of its assessed value.
MAT is set city by city, and almost nothing about it is uniform — not the rate, not the stay length that triggers it, not how often you remit. Rates below are taken from each municipality's own published pages, not from an aggregator.