1 October 2025

Short-Term Rental Taxes in Vancouver: GST, PST, and Income Reporting for Airbnb Hosts

If you list on Airbnb or similar platforms in Vancouver (entire homes, suites, or rooms), taxes can be complex. This guide clarifies when GST, PST, and income reporting apply—plus how to stay compliant and optimize deductions.

Focus: Airbnb tax Vancouver (GST/PST & T776)

Overview: Taxes affecting Airbnb hosts

GST may apply to short stays

PST (BC) on accommodation

T776 income & expenses

This article focuses on Vancouver-area hosts and general Canadian rules. Municipal licensing and platform collection arrangements can change—review city guidelines and confirm current treatment with a CPA.

GST: When it applies to short-term stays

Short-term accommodation (e.g., nightly/weekly stays) is generally a taxable supply for GST purposes. If your worldwide taxable revenues exceed the $30,000 small-supplier threshold in one calendar quarter or over four consecutive quarters, you usually must register for GST and charge 5% on stays that are GST-applicable.

If you are under $30,000, registration is optional—some hosts register to claim Input Tax Credits (ITCs) on eligible expenses.
Long-term rentals (typically continuous occupancy of one month or more) are often exempt from GST—confirm your specific facts.
Place-of-supply and platform collection arrangements can affect how GST is applied and remitted.

Ask us to review your GST status
GST/HST Guide

Tip:

If you register, keep invoices showing GST paid on expenses for ITC claims (cleaning supplies, professional fees, certain utilities, etc.). Documentation is key.

PST in BC: Accommodation tax basics

BC levies PST on accommodation for short-term stays. Depending on the location and type of accommodation, additional levies (such as municipal/regional taxes) may apply. Hosts may need to register, collect, and remit PST on eligible stays unless a platform is registered and collecting on your behalf.

Confirm whether the platform you use collects/remits PST in your jurisdiction.
Keep copies of platform statements to support remittances and filings.
If you must collect yourself, set up returns on the correct frequency and due dates.

Important:

Rules can vary by municipality and change over time. Review current BC accommodation PST guidance and your platform’s tax collection policies.

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Income reporting & T776

Most hosts report short-term rental activity on the T776 – Statement of Real Estate Rentals, which captures rental income and related expenses. See:

Depending on your facts (e.g., services provided akin to a hotel/B&B), income characterization could differ. When in doubt, get professional advice.

Common deductions & record-keeping

Track all ordinary and reasonable expenses related to hosting:

Platform fees, payment processing charges
Cleaning services, linens, toiletries
Pro-rated utilities, internet, insurance
Repairs & maintenance (capital vs current—classify correctly)
Professional fees (legal, accounting)

Maintain receipts, invoices, platform statements, and booking records. If you’re registered, retain documents showing GST paid for potential ITCs.

Platform fees, add-on charges & cleaning

Platform service fees reduce your net payout and are typically deductible. For GST/PST purposes, review how your platform handles tax on guest fees and cleaning fees—in some cases, the platform collects/remits on your behalf; in others, you may need to charge tax on cleaning fees you bill to guests. Keep the invoice trail clear.

Compliance tips & risk areas

Licensing & zoning: Confirm Vancouver’s short-term rental license and principal residence rules.
Thresholds: Monitor the $30,000 GST small-supplier threshold.
Filing: Set calendar reminders for GST and PST returns; keep a monthly reconciliation routine.
Documentation: Retain records for CRA review—platform statements, guest invoices, expense receipts.
Classification: Ensure you’re using the correct form (e.g., T776) and classification for income/expenses.

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Get a short-term rental tax checkup

We’ll review your GST/PST position, your T776 approach, and your deductions—so you collect the right taxes and keep more of your income.

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