Hi Mary,
Here is some info that I can share with you ... of course, please keep in mind that I am not a professional and any details are what I have sourced on my own and you should verify.
1. In Canada, GST is charged on income of $30,000 (per the previous 4 quarters) or more. You need to register for a GST number if this applies to you, and,
2. Per the CRA, Starting July 01, 2021 (with a deferral until July 01, 2022) any Accommodation platform means a digital platform through which a person facilitates the making of supplies of short-term accommodation situated in Canada by another person that is not registered under the normal GST/HST, will need to charge the GST. (unless you supply your own GST number and remit yourself)
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-ec...
I have approached both the CRA and AirBnB, as in the CRA new digital economy policy there is no clarification/exemption on long-term stays. Typically, for residential rentals in Canada, if it is 30 days or longer, GST is not required.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/19-2-2/residential-...
"A rental of a residential complex or a residential unit in a residential complex is exempt if the complex or unit is to be used by an individual as a place of residence or lodging and if the rental period is a period of continuous occupancy or right of occupancy of one month or more to the same individual."
For some hosts, we do nothing but long-term 30 day+ stays and under the CRA this is considered as a long-term rental and is not subject to GST. Yet, under the new Digital Economy GST rules, it appears that AirBnb will charge GST on all bookings no matter their duration. There is obviously an oversight here on the CRAs part and people booking long-term stays with AirBnb (or any other platform) will end up paying the GST 5% on top of their booking; which contradicts other CRA rules.
I hope someone can help resolve this issue.