IF anything not only the hotel tax should apply but pst/gst and HST. On top of this AirBnB and their ilk should be reporting to CRA the number and amounts of transactions for every rental to insure that those using AirBnB are dutifully reporting it as income on their yearly tax returns. Uber and waiters is the same.

Why do the res of use schmos pay income tax on all our income whilst these gigs operators and servers get aaway with cash?!

The amount raised to the Feds and Provinces would be MUCH higher than 4.4 million if HST and income tax as well as the hotel tax were being properly paid!