Rules & Changes · Ontario
Short-term rental rules in Ontario, town by town
What applies to hosts across Ontario, then the rules for each town we track. Licensing is set by each municipality, so the town pages hold the detailed rules.
Province-wide rules
| Provincial licence | We found no provincial licence or registration for short-term rental hosts on official pages. The Municipal Act, 2001 lets each municipality run its own business licensing, which is where short-term rental licences come from. Source: Municipal Act, 2001, s. 151 |
|---|---|
| Municipal accommodation tax | A municipality may impose a tax on transient accommodation by by-law. It is optional and set locally, and the by-law decides who collects it and whether it covers short-term rentals. Check the town page for its rate. Source: Municipal Act, 2001, s. 400.1 |
| Guest register | Since January 1, 2026, Ontario requires hotels and online accommodation platforms to keep a register of guests for six years. The rule is written for platforms. We could not confirm whether it reaches hosts who take bookings outside a platform. Source: O. Reg. 292/25 |
| HST/GST | The CRA says a person whose taxable revenue is $30,000 or less is a small supplier and need not register for GST/HST. Above that, registration is required. How this applies to your stays is a question for the CRA or an accountant. Source: CRA, sharing economy |
| Income tax | For tax years after 2023, expenses for a non-compliant short-term rental are not deductible. Non-compliant means the place does not permit short-term rentals, or you do not meet the provincial or municipal registration, licensing and permit rules. This is why a missing town licence can cost you tax deductions as well as fines. Source: CRA tax tip, January 2025 |
| Fire code, building code, insurance | Not confirmed on an official page. |
Latest change we logged: Niagara Falls, September 30, 2026. The owner-occupied short-term rental pilot ended and applications closed Read the entry
Towns we track
| Town | Licence | Last verified | |
|---|---|---|---|
| Collingwood | Licence required | November 12, 2026 | Current |
| Gravenhurst | Licence required | November 12, 2026 | Current |
| Huntsville | Licence required | November 12, 2026 | Current |
| Muskoka Lakes | Licence required | November 12, 2026 | Current |
| Niagara Falls | Licence required | November 12, 2026 | Current |
| Niagara-on-the-Lake | Licence required | November 12, 2026 | Current |
| Prince Edward County | Licence required | November 12, 2026 | Current |
| The Blue Mountains | Licence required | November 12, 2026 | Current |
| Tobermory | Licence required | November 12, 2026 | Current |
| Wasaga Beach | Licence required | November 12, 2026 | Current |
A town appears here only after its rules have been checked against official sources.
General information for hosts, not legal or tax advice. Rules change; check the linked source and your town before you act.
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