turismo
+2,8 %
CAD 140,5bn de gasto directo de visitantes en 2025
+2,8% versus 2024.
Period: 2025
GATAVIA GLOBAL · Canadá
Short-term rentals in Canada
Guía profesional Gatavia de alquiler turístico en Canadá: Vancouver, Toronto, Montréal, British Columbia, Québec, Nova Scotia, Calgary, registros, límites, impuestos, GST/HST e inversión extranjera.
✓ Information reviewed: 08/26/2026
🇨🇦
GATAVIA
Canadá combina un mercado turístico doméstico enorme con grandes ciudades, destinos de montaña, lagos y costa, pero no tiene una regulación STR uniforme. En 2025 el gasto directo de visitantes fue de CAD140,5bn, con 107,3M viajes domésticos con pernoctación y 19,8M viajes internacionales con pernoctación.
Vancouver/BC, Toronto, Montréal/Québec, Québec City, Calgary/Banff/Canmore, Halifax/Nova Scotia, Whistler, Victoria, Ottawa, Niagara, Prince Edward Island y lake/cottage markets concentran demanda urbana, eventos, naturaleza, ski, coast, road trips, education, VFR y long stay.
Tourism market in Canada
Data, context and key indicators for the tourism market.
demand
CAD 28,4 mil millones de gasto turístico en Q1 2026
El gasto turístico total aumentó ligeramente frente al trimestre anterior.
Period: Q1 2026
demand
4,5 millones de viajes inbound en Q1 2026
Las visitas internacionales aumentaron 3,5% interanual.
Period: Q1 2026
turismo
+2,8 %
CAD 105,6bn de gasto doméstico en 2025
+2,8%.
Period: 2025
turismo
+2,8 %
CAD 34,9bn de gasto internacional en 2025
+2,8%.
Period: 2025
turismo
+1,6 %
107,3 millones de viajes domésticos con pernoctación
+1,6%.
Period: 2025
turismo
-0,6 %
19,8 millones de viajes internacionales con pernoctación
-0,6%.
Period: 2025
economia
1,74 % PIB turístico
717.200 empleos turísticos en Q4 2025
Tourism GDP share 1,74%.
Period: Q4 2025
turismo
3,53 millones de entradas US + overseas en julio 2026
2,664M US + 0,864M overseas in preliminary air/auto series.
Period: Julio 2026
fiscalidad
Expense deductions denied proportionately
Federal tax penalises non-compliant STRs
Expenses can be denied for non-compliant rental days.
Period: 2024-2026
Regulatory alerts
high
Québec rules tighten on 1 September 2026
PPR registrations/renewals require two proofs of residence and recurring owner/condo consent where applicable.
high
2026 international arrivals are strengthening in current monthly data
July 2026 US and overseas arrivals in the cited air/auto series exceeded July 2025.
high
Montréal PPR STR window remains seasonal in 2026
Current route permits PPR tourist rentals 10 June-10 September in eligible boroughs.
high
Kelowna opted out of BC principal-residence rule from 1 June 2026
Provincial PPR requirement no longer applies there, but local restrictions remain.
high
Nova Scotia commercial STR fees changed under Dec 2025 regulation
Current commercial tiers are CAD2,000 / CAD500 / CAD240 per dwelling annually.
high
Federal foreign-homebuyer prohibition remains until 1 January 2027
Covered non-Canadian purchases require exception/eligibility review.
high
Federal non-compliant STR deduction denial remains active
Missing licence/permit can make otherwise normal expenses non-deductible.
Regulatory framework
national
No existe una licencia STR nacional
Correcto.
Federal law governs tax and foreign-homebuyer restrictions, while provinces and municipalities regulate registration, licensing, zoning, principal-residence rules and caps. Condominium/strata rules may add a private-law layer.
regional
British Columbia: registro provincial anual y cambios 2026
Cada unidad debe registrarse y renovar anualmente.
En 2026 basta un registro por unidad; el registro debe renovarse cada año y la documentación de residencia principal aceptada fue actualizada.
regional
Québec: dos pruebas de residencia y consentimientos recurrentes desde 1 septiembre 2026
La prueba de residencia principal se refuerza en septiembre de 2026.
Registro o renovación de residencia principal exige dos pruebas; propietario o syndicat de copropriété debe renovar el consentimiento cada año cuando proceda.
mixed
British Columbia: provincial STR registration
Obligatorio where the Act applies.
A short-term rental offer must be registered. Registration lasts one year and listings must show the valid provincial registration number plus local business licence where required.
mixed
BC principal-residence requirement applies in covered communities
Generally yes.
Where the provincial principal-residence requirement applies, accommodation may be offered in the host's principal residence and no more than one permitted secondary suite/accessory dwelling on the same parcel, subject to local bylaws.
mixed
Vancouver: principal residence + city business licence + BC registration
Sí.
Operator must live in the unit as principal residence, obtain a city STR business licence, comply with safety, obtain landlord/strata approval where applicable and also register provincially.
mixed
Toronto: principal residence and 180-night entire-home limit
Sí.
Only the operator's principal residence may be registered. Entire-home rental is limited to 180 nights per calendar year; partial-unit operators may rent up to three bedrooms under separate rules.
mixed
Québec: tourist accommodation registration for stays ≤31 days
Sí.
Covered establishments must be registered as principal-residence, general tourist accommodation or youth accommodation. A municipal zoning-compliance document is required before provincial registration.
Short-term rental taxation
CRA rental/business income
All accommodation-sharing income is taxable
Short-term accommodation is generally taxable for GST/HST
2026 federal PIT
Federal individual first bracket: 14% in 2026
14
2026 federal PIT
Federal individual top marginal rate: 33% above CAD258,482
33
GST/HST registration
GST/HST small-supplier threshold generally CAD30,000
30000
GST/HST
GST/HST rate varies from 5% to 15% by province
Income Tax Act s.67.7
Non-compliant STR expenses are denied proportionately
Regulatory and market evolution
09/01/2026
Québec enhanced PPR evidence rules take effect
Two proofs of principal residence and recurring consent requirements.
08/25/2026
Statistics Canada releases Q1 2026 visitor survey
Inbound trips reached 4.5 million and inbound spending CAD5.0 billion in Q1 2026.
07/22/2026
Statistics Canada publishes 2025 tourism resilience report
CAD140.5bn visitor spend and 107.3M domestic overnight trips.
06/01/2026
Kelowna exits BC provincial principal-residence requirement
One-time accelerated opt-out becomes effective.
12/01/2025
Nova Scotia regulation amended
Commercial-host definition/fees and other registration rules updated.
05/01/2025
BC provincial STR registry operational in 2025 framework
Hosts/platforms move into provincial registration enforcement.
04/01/2025
Calgary 2025 STR amendments commence
Primary/non-primary categories and up-to-180-day definition take effect.
09/30/2024
Nova Scotia new STR registration framework takes effect
Provincial registry moves to stronger housing-focused model.
06/20/2024
Foreign-homebuyer prohibition extended to 2027
Budget implementation extends scheduled repeal to fourth anniversary.
01/01/2024
Federal non-compliant STR expense-denial rule applies
Tax deductibility becomes linked to local legality.
10/26/2023
BC Short-Term Rental Accommodations Act receives assent
Province creates modern STR enforcement framework.
01/01/2023
Federal non-Canadian residential purchase prohibition begins
Temporary federal foreign-homebuyer restriction starts.
PROFESSIONAL CONTENT
Gatavia Professional Dossier · Canada
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Canada Revenue Agency
GST/HST calculator and ratesCanada Revenue Agency
Platform-based short-term accommodation — GST/HSTCanada Revenue Agency
GST/HST Information for the Travel and Convention IndustryCanada Revenue Agency
Rental Income Guide T4036Canada Revenue Agency
Completing Form T776 — short-term rental compliance linesCanada Revenue Agency
Changes to eligible deductions from short-term rental incomeCanada Revenue Agency
Current year tax rates and income brackets 2026City of Calgary
Short-term rental business licence changesCity of Toronto
Short-Term Rental Operators/HostsCity of Vancouver
Short-term rental business licenceDestination Canada
Canadian Tourism Industry Media BackgrounderGouvernement du Québec
Vérifier l’enregistrement d’un établissement d’hébergement touristiqueGouvernement du Québec
Enregistrer un établissement d’hébergement touristiqueGouvernement du Québec
2026 amendments to tourist accommodation regulationGovernment of British Columbia
Kelowna principal-residence opt-out effective June 1, 2026Government of Canada
Extension of Prohibition on Purchase of Residential Property by Non-CanadiansGovernment of Nova Scotia
Register your short-term accommodationGovernment of Nova Scotia
Short-term Rentals Registration RegulationsJustice Laws Website
Prohibition on the Purchase of Residential Property by Non-Canadians ActProvince of British Columbia
Short-Term Rental Accommodations RegulationProvince of British Columbia
Register as a host — updated April 2026Province of British Columbia
Short-term rental registration — 2026Province of British Columbia
Short-Term Rental Accommodations ActRevenu Québec
Tax on LodgingStatistics Canada
International arrivals to Canada, July 2026Statistics Canada
National tourism indicators, first quarter 2026Statistics Canada
National Travel Survey and Visitor Travel Survey, first quarter 2026Statistics Canada
National tourism indicators, Q4 2025Statistics Canada
Tourism in Canada, 2025: A pillar of economic resilienceVille de Montréal
Louer sa résidence principale à des touristesPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.