GST/HST for Non-Resident Rentals: What You Need to Know GST/HST for non-resident rentals is a key compliance requirement for property owners listing Canadian short-term accommodations on platforms like Airbnb, VRBO, or Booking.com. Even if you live outside Canada, understanding these rules can help you avoid penalties and maximize your tax recovery. Even if you’re not living in Canada or do not have a permanent establishment here, you may still be required to register for GST/HST and collect taxes on rental