Short-term rental Airbnb STR non-compliant expenses
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Since 2024, expenses for a short-term rental that does not follow provincial or municipal rules (for example, operating where it is banned or without the required licence or registration) cannot be deducted. Short-term accommodation where the same guest stays continuously for less than one month is taxable for GST/HST (unless $20 a day or less); rentals of a month or more are generally exempt. and https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-67.7.html
Official source: canada.ca