City of Toronto (Scarborough is part of it)
A City registration, renewed every year, and a 6% accommodation tax.
- Registration
You register the home with the City. The fee was $390 in 2026 and is renewed every year.
- How long it takes
The City says processing can take more than 30 days, so it is worth starting early.
- Accommodation tax
6% on short stays, charged to the guest. A booking site that has an agreement with the City can collect it for you.
- Condos
Your building has its own rules too. Have them to hand when we talk.
Which homes qualify, and for how many nights, depends on the home and how you use it. We go through that with you for your address.
Where this comes from
Read on 13 November 2026. Fees and rates change, so check the city’s page for today’s figures.