Do You Have to Pay Taxes on Airbnb Income in Canada? Why Airbnb Is Asking for Your SIN (2025 Guide)

If you’re an Airbnb host in Canada, you may have noticed something new this year: Airbnb is asking for your SIN number.

Many hosts ask me the same question every tax season:

“Does Airbnb income need to be reported to the CRA? And is Airbnb really allowed to ask for my SIN?”

Short answer: Yes, Airbnb income is taxable, and yes — Airbnb is required to collect tax identification numbers from Canadian hosts under new CRA rules.

Here’s the full breakdown of what’s happening, what’s changing in 2025, and how to stay compliant.

Is Airbnb Income Taxable in Canada? (Yes — 100%)

According to the CRA, all income earned from short-term accommodations must be reported, including:

• Renting your primary residence

• Renting a basement or spare room

• Renting a cottage, condo, or vacation home

• Renting occasionally or part-time

This income must be reported whether it’s:

• A few hundred dollars

• A few thousand dollars

• A full-time short-term rental business

Even if Airbnb does not issue a T4A or tax slip, the income is still fully taxable.

The CRA states that hosting income can be classified as:

• Rental income, or

• Business income (if you provide hotel-like services such as regular cleaning, meals, concierge, etc.)

Either way — it must be declared.

Why Is Airbnb Asking for My SIN in 2025?

This is where most hosts are confused.

Beginning in 2024, Canada introduced new rules under the Reporting Rules for Digital Platform Operators (effective January 1, 2024).

These rules require platforms like:

• Airbnb

• VRBO

• Uber

• Fiverr

• Etsy

…to collect tax identification numbers from sellers (including hosts) and report income to the CRA.

For Canadians, your Tax Identification Number (TIN) is typically your SIN (Social Insurance Number).

What this means:

• Airbnb is legally required to collect your SIN

• Airbnb must report your income to the CRA every year

• CRA will automatically receive what you earned — even if you don’t report it yourself

Important:

Airbnb has not publicly stated that they will suspend payouts if you do not provide your SIN. However, under CRA rules, platforms must collect your TIN to meet federal reporting obligations. Some hosts report delays or repeated prompts until tax information is provided.

What Happens If You Don’t Report Airbnb Income?

When CRA receives income data from Airbnb, they match it against your tax return.

If there’s a mismatch, CRA may:

• Reassess your prior returns

• Charge penalties and interest

• Deny deductions

• Flag your account for future review

• Demand back taxes for previous years

With platform reporting now mandatory, it is much riskier to avoid reporting Airbnb income.

Do Airbnb Hosts Need to Charge GST/HST?

Here’s the updated 2025 rule set:

If you earn more than $30,000 in short-term rental income over four quarters:

You must:

• Register for a GST/HST number

• Charge GST/HST

• File GST/HST returns

Does Airbnb collect GST/HST on your behalf?

In most provinces, yes.

Under the CRA’s “platform-based accommodation sector” rules, digital platforms are considered “accommodation facilitators,” meaning Airbnb often:

• Collects GST/HST from guests, and

• Remits it directly to the CRA

However, hosts are still responsible for:

• Confirming tax was collected correctly

• Reporting gross revenue

• Registering for GST/HST if they exceed the small-supplier threshold or operate multiple listings

Can Airbnb Hosts Claim Expenses? (Yes — With Rules)

Airbnb hosts can deduct eligible expenses such as:

• Mortgage interest

• Property taxes

• Utilities

• Insurance

• Cleaning costs

• Repairs and maintenance

• Supplies

• Depreciation (CCA) on building or furniture

New 2024–2025 CRA Deduction Rules for Short-Term Rentals

The CRA now limits deductions for short-term rentals that are not compliant with local municipal licensing or registration requirements.

Example:
If your city requires an STR license and you don’t have one, certain expenses may no longer be deductible.

This is a major change and affects 2024 and future tax years.

Personal Use Must Be Prorated

If you:

• Use the property for yourself part of the year

• Rent only a portion of the property

• Use certain rooms personally

…you must prorate the expenses.

What If You Didn’t Report Airbnb Income in Previous Years?

Because Airbnb is now reporting host income to CRA, past unreported income may be flagged.

Your options:

1. File an Adjustment (T1-ADJ)

Used when the correction is small or recent.

2. Use the Voluntary Disclosures Program (VDP)

Recommended if you missed multiple years or larger amounts.

Using VDP can help reduce:

• Penalties

• Interest

• Risk of enforcement action

Being proactive always leads to better outcomes than waiting for CRA to contact you.

Bottom Line for Airbnb Hosts in Canada

If you’re hosting in Toronto, Ottawa, Gatineau, Vancouver, Calgary, Montreal, or anywhere in Canada:

• Airbnb income is taxable

• Airbnb must collect your SIN due to federal reporting laws

• CRA is directly receiving your income information

• GST/HST may apply depending on your revenue level

• New deduction rules apply to non-compliant short-term rentals

If you’re unsure how to file correctly or want to avoid CRA issues, professional guidance makes a big difference.