08/26/2020
Beginning September 10, 2020, short-term rental operators will need to start registering with the City in order to operate in Toronto. Registration is a necessary first step to allow the City to effectively administer the new rules applicable to short-term rentals. People who are currently renting their home on a short-term basis, or planning to do so, must be registered by December 31, 2020. After this date, all new operators will be able to register on an ongoing basis and must register prior to short-term renting their homes.
Registration for short-term rentals and related payment processing will be available online. People can learn about the rules and view more details on the government identification and the information needed for registration at https://toronto.ca/ShortTermRentals.
In Toronto, short-term rentals are regulated by the City’s zoning bylaws and the Licensing and Registration of Short-Term Rentals bylaw:
• City bylaws permit short-term rentals across Toronto in all housing types in residential zones and the residential components of mixed-use zones.
• People can short-term rent their principal residence only. This is the residence where they live and where the address is used for bills, identification, taxes or insurance.
• Both homeowners and renters in any housing type (for example house, apartment, or condominium) are allowed to short-term rent their home.
• People can rent up to three bedrooms in their principal residence for an unlimited number of nights per year or their entire home for a maximum of 180 nights per year.
• People can host a short-term rental in a secondary suite (for example a basement apartment) or a laneway suite, as long as the suite is their principal residence.
People can short-term rent their homes in Toronto only if they are a registered operator. A valid City-issued registration number must be included in all advertisements and listings.
Registered short-term rental operators will need to start collecting and remitting the four per cent Municipal Accommodation Tax (MAT) on a quarterly basis starting January 1, 2021. More information on how to collect and make the MAT payments will be provided in fall 2020.