Is Airbnb Legal in Canada? 2026 Rules, Permits & Taxes

Licence required

Yes

Yearly night cap

180 nights

Fine for hosting without a permit

Up to C$100,000

Next rule change

Jan 31, 2030

The rules in brief

Who needs it

Hosts in Quebec, British Columbia and Nova Scotia must register with the province. Hosts in most large cities also need a city registration or business licence. No national permit exists, and a few places have no registry at all.^1,4,14,15

Issued by

Province (Quebec, British Columbia, Nova Scotia) or city (for example Toronto, Vancouver, Calgary, Edmonton, Whistler)

Valid for

Renewed every year in Quebec, British Columbia, Nova Scotia (by 1 April), Toronto and Vancouver (by 31 December).

Processing

Nova Scotia's registry quotes 2 to 3 weeks; other offices publish no fixed time.

On listings

The number must appear on every listing

Platform checks

Quebec law bars platforms from publishing an offer without a valid registration number. British Columbia platforms validate the number against the provincial registry. Nova Scotia requires the number to advertise on platforms. Toronto requires platform companies to remove listings of unregistered operators.

Fees

Who qualifies

• Principal residence only in Toronto, Vancouver and British Columbia communities of 10,000 people or more (plus one secondary suite on the same property in British Columbia).
• Property must be zoned for nightly rental in Whistler and Canmore.
• Strata or landlord approval before applying in Vancouver; in Calgary a condo unit must comply with the condominium's bylaws (the City stopped asking for condo board consent on 1 April 2025).
• Fire inspection before a licence is issued in Calgary.
• Quebec applications need a municipal document showing the use does not contravene local land-use by-laws.

How to apply

1. 1 Check your city's bylaw and zoning first: some cities allow only a principal residence and Whistler and Canmore allow nightly rental only in designated zones.
2. 2 Register with the province where a registry exists: British Columbia's online registry, Quebec's CITQ registration with a municipal compliance document, or Nova Scotia's Short-term Rentals Registry.
3. 3 Apply for the city registration or business licence (Toronto, Vancouver, Calgary, Edmonton and Whistler each run their own online process).
4. 4 Show every registration and licence number on every listing and keep the listing address identical to the registered address.

Permit rules

Quebec: registration for every stay up to 31 days

Operating a tourist accommodation establishment in Quebec requires registration with the Minister. An establishment is any unit rented to tourists for a period not exceeding 31 days.¹ Applies to: Quebec · In force since September 1, 2022

Quebec: registration fees $54 to $156 a year

In 2026 registration and annual renewal cost $54 for a principal residence establishment, $131 for a youth tourist accommodation establishment and $156 for a general tourist accommodation establishment.² Applies to: Quebec · In force since January 1, 2026

Quebec: platforms must show the registration number

A digital accommodation platform may not publish an offer that lacks the registration number and certificate expiry date, or enable a booking of under 32 days at an unregistered establishment.¹ Applies to: Quebec

British Columbia: provincial registration for hosts

Hosts, platforms and strata hotel platforms in British Columbia must register and pay an annual fee: $100 for a unit where the host lives and $450 for a unit where the host does not live, plus a $1.50 service fee. Each unit needs its own number.^4,5,6 Applies to: British Columbia · In force since May 1, 2025

British Columbia: show the registration number on the listing

Hosts must show the provincial registration number on every listing, plus the local business licence number where the local government requires a licence. The listing address must match the registered address so platforms can validate the number.⁵ Applies to: British Columbia · In force since May 1, 2025

British Columbia: unregistered listings are removed

If a host fails to register, the listing is no longer advertised, existing bookings are cancelled and new bookings cannot be accepted.⁴ Applies to: British Columbia

Nova Scotia: register any stay of 28 days or less

Short-term accommodations in Nova Scotia must register before operating and need the registration number to advertise on platforms. Registration is $50 for a primary residence and $240 to $2,000 for a commercial short-term rental, depending on the area, and must be renewed by 1 April.¹⁴ Applies to: Nova Scotia

Calgary: business licence and fire inspection

Every Calgary short-term rental needs a business licence and must pass a fire inspection before the licence is issued. Licences are issued as primary residence or non-primary residence.^17,18 Applies to: Calgary · In force since April 1, 2025

Edmonton: a licence for each dwelling, number in the ad

Edmonton requires a business licence for each dwelling used for short-term rental, whether or not the host lives there, and the licence number must appear in every advertisement.²⁰ Applies to: Edmonton

Toronto: platform companies are licensed and charged per night

Platforms such as Airbnb need a Toronto licence: $10,816 a year plus $1.62 for every short-term rental night booked. They must remove listings of unregistered operators.¹⁶ Applies to: Toronto

Quebec: municipal zoning document required

A Quebec registration application must include a document from the competent municipal authority showing that the use does not contravene local land-use by-laws.¹ Applies to: Quebec

Quebec: zoning cannot ban a principal-residence rental

A municipal zoning by-law cannot prohibit renting your principal residence to one person or one group at a time under a single reservation without meals. Other rentals can be restricted by local zoning.¹ Applies to: Quebec

British Columbia: principal residence requirement

In British Columbia municipalities of 10,000 people or more, and smaller communities near them, short-term rentals are limited to the host's principal residence plus one secondary suite or accessory dwelling unit on the same property.⁶ Applies to: British Columbia

British Columbia: resort areas and small towns exempt from the provincial requirement

Mountain resorts, ski resort areas and communities under 10,000 people that are not near a larger municipality are exempt from the provincial principal residence requirement. Whistler is on the exempt list, but local bylaws still apply.⁶ Applies to: British Columbia

Toronto: principal residence only

Toronto allows short-term rentals only in the operator's principal residence, and allows one registration per dwelling unit. A tenant does not need the landlord's consent.¹⁵ Applies to: Toronto · In force since September 30, 2024

Vancouver: licence only for your principal residence

A Vancouver short-term rental licence is for stays under 90 consecutive days in the host's principal residence, with one licence per person. Strata or landlord approval is needed before applying.²¹ Applies to: Vancouver

Whistler: nightly rental only in tourist accommodation zones

Tourist accommodation in Whistler needs a property zoned for it, a municipal business licence and the provincial registration. Residential-zoned properties cannot be rented to tourists for any length of time.²² Applies to: Whistler

Canmore: tourist homes only in a few zones

Canmore allows tourist homes in only a few residential districts and requires both a development permit and a business licence. Renting a dwelling on Airbnb elsewhere can bring a cease-use order and fines of $2,500, then $5,000.²³ Applies to: Canmore

1. 1. Toronto, Ontario

   City of Toronto, Ontario

   Toronto allows short-term rentals only in the operator's principal residence and requires an annual City registration of $390. An entire home may be rented for at most 180 nights a year, and the registration number must appear on every listing.^15,31

   • Principal residence only; one registration per dwelling unit.
   • Entire home capped at 180 nights per calendar year; up to three bedrooms for unlimited nights.
   • Registration fee $390 (2026), renewed every year.
   • Municipal Accommodation Tax of 6%.

2. 2. Montreal, Quebec

   Quebec (Montréal)

   Montréal lets hosts rent only their principal residence, and only from 10 June to 10 September (not at all in Lachine, Saint-Laurent and Saint-Léonard), with a City host permit of $350 plus taxes a year on top of Quebec's CITQ registration ($54 a year in 2026). A home that is not the host's residence can be rented year-round only in certain commercial areas, with a certificate of occupancy and the $156 general registration.^{1,2,24,29,30,31}

   • Principal residence only, from 10 June to 10 September each year; renting outside that period is prohibited.
   • City host permit, $350 plus taxes, renewed every year.
   • CITQ registration as well: $54 (principal residence) or $156 (any other home) a year in 2026, with the number and expiry date on every listing.
   • A second home needs a certificate of occupancy and is allowed only in certain commercial areas.

3. 3. Calgary, Alberta

   City of Calgary, Alberta

   Every Calgary short-term rental needs a City business licence, issued as primary or non-primary residence, and must pass a fire inspection. Hosts need $2 million of liability insurance and must show the licence number in advertising.^13,17,18,19

   • Business licence plus fire inspection before issue.
   • Maximum two people per room; one booking at a time.
   • Liability insurance of at least $2 million.
   • Platforms pay a $3,000 annual company licence fee.

4. 4. Vancouver, British Columbia

   City of Vancouver, British Columbia

   Vancouver licenses short-term rentals of under 90 consecutive days only in the host's principal residence, one licence per person, with strata or landlord approval. The licence costs $1,108 a year and the provincial registration is separate.^5,21

   • Principal residence only; one licence per person.
   • Licence $1,108 a year plus $77 application fee; renew by 31 December.
   • Strata or landlord approval required before applying.
   • Licence and provincial registration numbers on every listing.

5. 5. Edmonton, Alberta

   City of Edmonton, Alberta

   Edmonton requires a Residential Rental Accommodation (Short-Term) business licence for each dwelling, whether or not the host lives there. The licence number must appear on every advertisement and hosts submit a guest management plan.^13,20

   • Business licence for each dwelling, applied for as a home-based business.
   • Short-term means 30 consecutive days or less.
   • Licence number in every advertisement.
   • Completed operational plan for guest management.

6. 6. Whistler Resort Municipality, British Columbia

   Resort Municipality of Whistler, British Columbia

   Whistler allows nightly rental only in properties zoned for tourist accommodation, with a municipal business licence and the provincial registration. Rentals in residential-zoned homes are illegal for any length of stay.^6,22

   • Zoning must list tourist accommodation or temporary accommodation as a permitted use.
   • Business licence $250 per guest unit per year plus $25 application fee.
   • Provincial registry registration required to validate platform listings.
   • Fines up to $3,000 per day for rental without a licence.

7. 7. Canmore, Alberta

   Town of Canmore, Alberta

   Canmore allows tourist homes in only a few zones, requires a development permit and a business licence, and treats unpermitted vacation rentals as illegal. Fines are $2,500 for a first offence and $5,000 for later ones.²³

   • Tourist homes only in designated zones, such as the two Silvertip residential districts.
   • Development permit and business licence both required.
   • Residential dwellings may not be listed on Airbnb or VRBO unless licensed as a bed and breakfast (up to three rooms).
   • Cease-use order and fines of $2,500, then $5,000.

8. 8. Ottawa, Ontario

   City of Ottawa, Ontario

   Ottawa allows short-term rentals of under 30 nights only in the host's principal residence, or in a rural cottage with its own permit, and requires a City host permit that costs $123 for two years. Second homes in the urban area cannot be licensed, and fines reach $100,000 a day.^3,26,27,31

   • City host permit required for stays under 30 consecutive nights; permit number on every listing.
   • Principal residence only; rural cottages need a separate cottage rental permit.
   • Host permit $123 ($65 administration fee plus $58 permit fee), valid for two years.
   • Up to two guests per sleeping room and $1 million of liability insurance.

Provinces and cities set the rules

No single national rulebook governs hosting. Hosts follow the laws of their province, their city and their building, and each level can add conditions.³²

British Columbia: local rules can be stricter

The provincial requirement is a minimum. Some municipalities and regional districts have their own, stricter principal residence rules, and hosts must follow all local bylaws.⁶ Applies to: British Columbia

British Columbia: rentals over 90 days fall outside the Act

The provincial Act does not apply to rentals longer than 90 days per booking, to hotels, motels, hostels and resorts, or to First Nation reserve lands.⁷ Applies to: British Columbia

Toronto: 180 nights a year for an entire home

In Toronto a host can rent up to three bedrooms for an unlimited number of nights a year, or the entire home for at most 180 nights per calendar year.¹⁵ Applies to: Toronto

Calgary: two guests per room, one booking at a time

A Calgary host cannot allow more than two individuals per room or overlapping bookings of the dwelling, and must include the business licence number in any advertising.¹⁹ Applies to: Calgary

Calgary: $2 million liability insurance

Calgary applicants must show liability insurance of at least $2 million from an insurer registered in Alberta, with the licence holder as policy holder.¹⁹ Applies to: Calgary

What counts as short-term differs by place

Quebec treats stays of up to 31 days as tourist accommodation, Nova Scotia 28 days or less, Edmonton 30 consecutive days or less, Toronto under 28 consecutive days and Calgary up to 180 consecutive days.^{1,14,15,18,20}

What the host still handles

• A GST/HST account once taxable sales exceed the $30,000 small supplier limit over four consecutive calendar quarters; Airbnb collects GST/HST for hosts who are not registered.
• British Columbia PST and MRDT, if you also sell outside a platform such as through your own website.
• Alberta tourism levy, if you collect payment for stays yourself rather than through a platform that collects it.
• The provincial registration and the city licence or registration where they apply.^10,12,31

• Nova Scotia: operating without registering can bring a fine of up to $100,000 for each year the accommodation is not registered.¹⁴
• Toronto: on conviction after a court summons, a fine of up to $100,000, or up to $10,000 for each day the violation continues.¹⁵
• Quebec: operating without registration is punishable by a fine of $2,500 to $25,000 for an individual and $5,000 to $50,000 otherwise, doubled for a second offence and tripled after that.¹
• Quebec: operating after registration has been refused, suspended or cancelled carries a fine of $5,000 to $50,000 for an individual and $10,000 to $100,000 otherwise.¹
• British Columbia: unregistered listings are removed, existing bookings are cancelled, and administrative monetary penalties can reach up to $10,000 per day for platforms.^4,8
• Whistler: renting without a business licence can bring a fine of up to $3,000 per day, and the municipality can require platforms to remove the listing.²²
• Canmore: a cease-use order and fines of $2,500 for a first offence and $5,000 for later offences.²³
• Calgary: a $1,000 fine for each listed bylaw offence on conviction.¹⁹

1. January 31, 2030 Upcoming
   Vancouver's extra 2.5% Major Events tax ends

   The additional Major Events MRDT applies to accommodation in the City of Vancouver from 1 February 2023 until 31 January 2030.⁹

2. April 1, 2026
   Alberta tourism levy rises from 4% to 6%

   The levy applies at 6% to accommodation booked after 31 March 2026. Bookings made earlier stay at 4%.¹³

3. January 1, 2026
   Quebec registration fees indexed

   Registration and renewal fees were indexed from 1 January 2026: $54 for a principal residence establishment and $156 for a general tourist accommodation establishment.²

4. May 1, 2025
   British Columbia registration number must appear on listings

   Hosts had to display the provincial registration number on their listings by 1 May 2025.⁵

5. April 1, 2025
   Calgary changes licence types and licenses platforms

   Licences are issued as primary or non-primary residence, the definition covers stays of up to 180 consecutive days, and platforms such as Airbnb pay a $3,000 annual company licence fee.¹⁸

6. January 1, 2025
   Toronto raises the registration fee and splits entire-unit and partial-unit rentals

   The last phase of Toronto's updated bylaw took effect on 1 January 2025: a higher registration and renewal fee, and operators must choose entire-unit or partial-unit registration.¹⁵

7. October 1, 2024
   Alberta tourism levy collected by online brokers and hosts who take payment

   From 1 October 2024 operators and online brokers that collect payment for temporary accommodation in Alberta must register and collect, report and remit the levy.¹³

8. September 30, 2024
   Toronto adds principal-residence evidence, interviews, inspections and one registration per dwelling

   Operators may be asked for two extra documents proving their principal residence, an interview, and annual inspections, and only one registration is allowed per dwelling unit.¹⁵

Estimate what a home could earn

1. 1. Tourist Accommodation Act (H-1.01) · Légis Québec
2. 2. Tourist Accommodation Regulation (H-1.01, r. 1) · Légis Québec
3. 3. Short-Term Rental (By-law No. 2021-104), consolidation current to 18 June 2026 · City of Ottawa
4. 4. Short-term rental registration · Province of British Columbia
5. 5. Host registration · Province of British Columbia
6. 6. B.C.'s short-term rental principal residence requirement · Province of British Columbia
7. 7. B.C.'s short-term rental legislation · Province of British Columbia
8. 8. Platform registration · Province of British Columbia
9. 9. PST and MRDT on accommodation · Province of British Columbia
10. 10. GST/HST for digital-economy businesses: Overview · Canada Revenue Agency
11. 11. Charge and collect the GST/HST: which rate to charge · Canada Revenue Agency
12. 12. Who needs to register for GST/HST · Canada Revenue Agency
13. 13. Tourism levy · Government of Alberta
14. 14. Register your short-term accommodation · Government of Nova Scotia
15. 15. Short-Term Rental Operators/Hosts · City of Toronto
16. 16. Short-Term Rental Companies · City of Toronto
17. 17. Short-term rentals · City of Calgary
18. 18. Short-term rental business licence changes · City of Calgary
19. 19. Short-term rental rules and regulations · City of Calgary
20. 20. Short-Term Rentals · City of Edmonton
21. 21. Short-term rental business licence · City of Vancouver
22. 22. Tourist Accommodation Requirements · Resort Municipality of Whistler
23. 23. Accommodation Types · Town of Canmore
24. 24. Tax on lodging: calculating and collecting · Revenu Québec
25. 25. Short-term rental compliance and enforcement · Province of British Columbia
26. 26. Short-Term Rentals · City of Ottawa
27. 27. Short-Term Rentals: Fee schedule · City of Ottawa
28. 28. GST/HST calculator (and rates): GST/HST and PST rates by province · Canada Revenue Agency
29. 29. Short-term tourist accommodation · Ville de Montréal
30. 30. Rent your principal residence to tourists · Ville de Montréal
31. 31. Tax collection and remittance by Airbnb in Canada · Airbnb Help Centre
32. 32. Ontario: laws and regulations for hosts · Airbnb Help Centre