@Lynda133 Did you have days where the accommodation was not available due to personal use or maintenance? My tax accountant always asks me "how many days was the accommodation AVAILABLE to be rented, NOT how many days did I have a guest in situ. For 2020, I blocked my calendar for the months of March, April, May and part of June due to Covid restrictions in my municipality. However, my accountant did not adjust my tax form decreasing the 365 by those days as the property was available had legislation allowed rentals; therefore the property was simply "not rented".