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  • Renting out all or part of your home

    When you rent out all or part of your residential house or unit through a digital platform, like Airbnb, Home Away or Flipkey, you:

    • need to keep records of all income earned and declare it in your income tax return
    • need to keep records of expenses you can claim as deductions
    • don't need to pay GST on amounts of residential rent you earn.

    If you are carrying on an enterprise renting out commercial residential premises, such as a commercial boarding house, you will have different income tax and GST obligations. However, just because you provide services in addition to providing a room (for example, provide breakfast or cleaning services) doesn’t mean that you are providing ‘board’ – or anything else other than renting out your space. It is rare for someone to be carrying on a business because they are renting out a property.

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    Last modified: 12 Jun 2019QC 53225