Comox Short-Term Rental Regulations: A 2026 Guide For Airbnb Hosts

Do you own a place in Comox and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that you can, and the Town of Comox now says so in writing. The catch sits in one word: resident. Comox permits a vacation rental only as a home occupation run by a resident property owner, which means you have to live on the same lot as the unit you're renting out.

That permission is newer than most people assume, and it's the reason older advice about this town reads so strangely. Comox Council only legalised short-term vacation rentals on April 16, 2025, and then rewrote the rules again when a brand new zoning bylaw took effect the following February. So if you're reading a 2024-era guide that tells you vacation rentals aren't a permitted use in Comox, it wasn't wrong at the time. It's simply describing a town that no longer exists.

So let's walk through what it actually takes to do this properly in this small Vancouver Island town in the Comox Valley Regional District, British Columbia: which zones allow it, what the Town charges, the provincial registration above the local licence, the two inspections, and how the taxes stack. Every figure below comes from the Town's own bylaws or the Province's own pages, checked in July 2026. And before you spend a dollar on furniture, run the property through BNBCalc first.

What are Short-Term Rental (Airbnb, VRBO) Regulations in Comox, Canada?

Two layers of rules stack on that resident-owner requirement, and pulling them apart explains nearly everything hosts get confused about here.

The upper layer is provincial. British Columbia's Short-Term Rental Accommodations Act defines a short-term rental accommodation service as accommodation provided in a property host's property, for a fee, "for a period of time of less than 90 consecutive days".

Section 14(1) then carries the principal residence requirement, which limits the service to the host's principal residence plus "not more than one secondary suite or other accessory dwelling unit". Comox sits squarely inside that regime, since the Province's own list of communities where the requirement applies names Comox directly, current as of June 1, 2026.

The lower layer is the Town's zoning, and it's brand new. Zoning Bylaw No. 2056 was adopted on February 18, 2026 alongside a new Official Community Plan, and section 4.0 of its enacting clause repeals Zoning Bylaw 1850 outright. Every zone label you may have seen in older Comox coverage, the R1.0s and R3.5s and AG1.1s, went with it.

Under the new bylaw, "Accommodation, Vacation Rental" means the use of a dwelling unit to provide temporary accommodation for remuneration, and it may include meals.

The mechanism that makes it legal, though, is Table 6.5(1). It classes a Vacation Rental Accommodation as a type of home occupation, one "intended to be operated within a principal dwelling unit, secondary suite, or coach house". Those units then serve guests "in accordance with provincial short-term rental regulation", and that last phrase matters, because it wires the Town's zoning straight into the provincial rules rather than duplicating them.

Table 6.5(3) is where the real conditions live, and they're tighter than a first read suggests:

• A valid Town business licence is mandatory. No licence, no legal use, and the licence is a condition of the zoning permission rather than a separate formality.
• One principal dwelling unit on the lot, maximum. A lot carrying two principal dwellings can't host a vacation rental at all.
• The rental unit and your home must share a lot. The bylaw requires the use to be "conducted within a dwelling unit on the same lot as the dwelling unit in which the resident operator resides."
• One vacation rental per lot. Even where a lot holds a house plus a coach house, only one of the two can be rented short-term.
• You have to be a resident property owner. Your principal residence must be on that same lot, which quietly rules out tenants, absentee owners and corporate ownership structures.
• Six guests at any given time. That's a hard headcount, not a per-bedroom figure.
• No non-resident employees, no on-site parking of recreational vehicles, and no nuisance from noise, odour, glare or anything similar.

A bed and breakfast is the other route, and it's regulated separately. A B&B has to run entirely inside your principal dwelling unit, is capped at two guests per sleeping unit up to three sleeping units, and serves stays of less than 90 consecutive days. So a B&B tops out at six guests too, though it puts them under your roof rather than in a separate suite. Do keep the distinction straight, because the Town's bylaw officer inspects specifically to confirm which one you're actually running.

Where can you do this? Table 9.2(1) permits Vacation Rental Accommodation as a secondary use in all four low-density residential zones: R-SSMU, R-WF, R-CL and R-LL.

That's a genuinely broad permission for a town this size. Multi-unit residential is narrower, though, since Table 10.2(1) allows it in RM-1 and blocks it in RM-2 and RM-3 entirely. Several of the town's site-specific CD zones permit it as well, including CD4 at Lazo Marsh, CD8, CD12 and CD27 at Grumman Place.

One small mercy in the parking tables: Table 8.4.1(1) requires no additional parking spaces for a vacation rental home occupation. A bed and breakfast, by contrast, needs 0.5 spaces per sleeping unit.

Starting a Short-Term Rental Business in Comox

Given how much of that turns on who lives where, the first question isn't what the rental would earn. It's whether you personally qualify to run one at all.

Unfortunately for a good share of the people reading this, the answer is no.

Buying a Comox house purely to rent it nightly doesn't work, because you'd never be the resident property owner the zoning demands. Renting out the condo you moved away from doesn't work either. Tenants can't run one, since the bylaw asks for an owner. And the Province closes the same door from above, because section 14 limits you to your principal residence plus at most one secondary suite or accessory dwelling unit anywhere in B.C. where the requirement applies.

What does work is narrower and much more domestic. You live in Comox, on a lot with a single principal dwelling, and you rent out either that home or one legal secondary unit on the property. Picture a house with a permitted coach house over the garage: you live in the house, the coach house goes on Airbnb, six guests maximum, and the whole thing runs under a home-occupation business licence. That's the shape the Town designed for, and the approval flow chart assumes it.

Six guests is a small ceiling, so price the suite in BNBCalc before you commit to a build. The honest test is whether one legal unit carries the numbers on its own, because in Comox there's no second one coming to rescue it.

The money side is refreshingly simple. Schedule D of Fees and Charges Bylaw No. 2058, adopted in March 2026 to replace Bylaw 2016, sets the Vacation Rental Business annual licence at $300 as of July 2026. A Bed and Breakfast Business also runs $300, while an ordinary home-based business pays $100, so the Town is charging accommodation uses triple what it charges the graphic designer down the street. Amending a licence later costs $10.

Timing affects what you pay in year one. Under section 9(2) of the Business Regulation Bylaw No. 1882, a new licence issued between April 1 and June 30 costs 75% of the fee, and one issued between July 1 and December 31 costs 50%.

Every licence then expires on January 31 of the following year regardless, and renewals are only accepted between December 1 and January 31. Miss that window and you're applying fresh. Remember that the bylaw puts renewal squarely on you, since section 5(7) makes it "the sole responsibility of the holder" to renew before expiry.

Two more provisions catch people out. A business licence can't be transferred, so a buyer purchasing your Comox house with a running Airbnb has to apply from scratch and clear the inspections again. And it's a condition of every licence that the business not contravene any Town bylaw "including the Town's zoning bylaw", which means a zoning breach and a licence problem are the same event rather than two separate ones.

Then there's the clock. The Town's own vacation rental business licence flow chart puts the general timeline at 2 to 3 months, "variable depending on department workloads and applicant response times", and warns that the process includes two in-person inspections. The Vacation Rental Approval Process page says roughly two months. Plan around the longer figure, and don't take a summer booking you can't legally honour.

Required Documents for Comox Short-Term Rentals

Since that approval still runs through five departments before Finance ever takes your $300, the paperwork splits neatly into what Comox wants and what the Province wants. Get both stacks together at the start and you'll save yourself a round trip.

On the Town side, the approval process is a sequence rather than a form:

1. Planning checks your zoning eligibility against the conditions on pages 38 to 41 of Zoning Bylaw 2056, which is Table 6.5 and the home occupation rules.
2. Building verifies that a building permit exists for the secondary suite or coach house you intend to rent. Where none exists, you'll be told to call the Building Inspector at 250-339-2259 and apply for one, and that can add months on its own.
3. The Fire Department contacts you to schedule an in-person fire safety inspection.
4. The Bylaw Officer schedules a second in-person inspection, checks compliance with the same Table 6.5 conditions, and confirms the use is a vacation rental rather than a bed and breakfast.
5. The Business Licence Inspector reviews every department's report. Any issue and the application is delayed or refused.
6. Finance creates the licence, collects the $300, and issues it.

The business licence application itself can go in online, by PDF form, or in person at Town Hall. Payment is cash, cheque, debit in person or online banking bill payment, since the Town doesn't take credit cards. And once the licence is issued, section 3(3) of Bylaw 1882 requires you to post it "in a conspicuous place accessible to members of the public that attend the Place of Business".

The provincial stack is separate and runs on its own portal. B.C.'s host registration asks for proof of identity in the form of a B.C. Driver's Licence, B.C. Services Card, combined card or B.C. Identification Card.

Then it wants two supporting documents drawn from a defined list: a land title certificate, a current Property Assessment Notice, insurance papers, a property tax notice, a Speculation and Vacancy Tax letter, a Home Owner Grant confirmation, an affidavit, a banking statement or void cheque, or a notice from a government agency.

Where the principal residence requirement applies, and in Comox it does, section 14(2) of the Act adds a declaration about your principal residence, in the form the registrar demands.

Keep in mind that the two systems reference each other. The Province asks for your local government business licence number as part of registration, and section 13 of the Act requires both that licence number and your provincial registration number to appear on the listing itself. A listing missing either one is non-compliant even when everything else about the property is perfect.

Comox Short-Term Rental Taxes

Assuming you get through both approval stacks and are able to start hosting, there's still tax to deal with, and Comox is unusual here in a way that works in your favour.

Charge	Rate	Collected by
Provincial sales tax on accommodation	8%	B.C. Ministry of Finance, usually via the platform
Municipal and Regional District Tax	none in the Town of Comox	not applicable
GST	5%	Canada Revenue Agency, via you or the platform
Municipal accommodation tax	none	not applicable

The Town of Comox levies no accommodation tax of its own. Its only charge on this activity is the $300 licence.

Income Tax

Your nightly revenue is ordinary income, and the federal rule that matters most isn't about the rate you pay. It's about what you're allowed to deduct. Section 67.7 of the Income Tax Act denies deductions for a "non-compliant short-term rental", meaning one operated where short-term rentals aren't permitted, or one that fails to meet all registration, licensing and permit requirements. The denial is pro-rated by non-compliant days divided by short-term rental days, and it has applied to tax years after 2023.

Read that alongside the Comox rules and the stakes get sharper. Operating without the $300 business licence isn't only a municipal ticket. It converts your rental into a non-compliant short-term rental federally, and the CRA can then disallow the mortgage interest, the insurance, the utilities and the cleaning costs for every day you ran it that way. A $300 licence protecting a five-figure deduction is not a close call.

GST/HST

British Columbia charges 5% GST rather than an HST, and the CRA's rules on platform-based short-term accommodation apply it to accommodation occupied for less than one month costing more than $20 per night.

Who collects depends on your own registration status. A GST-registered host charges and collects it themselves, including on platform bookings, while an unregistered host has the accommodation platform operator collect and remit instead. Registration is generally required once taxable supplies pass $30,000 over 12 months, which a single six-guest suite may or may not reach depending on your season.

Municipal and Regional District Tax (MRDT)

The Town of Comox is not an MRDT area, which contradicts a fair amount of what's written about the valley.

The Province's accommodation tax rules set the 8% PST on short-term accommodation and allow an MRDT of up to 3% "in participating areas of B.C.", applied in the same manner as the PST. Participating areas are named one by one in the Designated Accommodation Area Tax Regulation. Going through that regulation, only two Comox Valley entries exist: the Mount Washington Resort area at 3%, and the Hornby Island Local Trust Area at 3%. Neither one is the Town of Comox.

The comparison next door is instructive. Schedule 1 of the same regulation lists the City of Courtenay at 2%, so a guest crossing the Courtenay River pays a tax your guest doesn't. That gap is a small pricing edge, and it's the kind of thing regional tourism marketing tends to blur, since the destination organisation promotes the valley as one place. Do check the regulation itself rather than a tourism site, because designated areas get added and repealed by order in council and the rates carry expiry dates.

So on a $200 night in Comox, the tax stack is 8% PST plus 5% GST. Airbnb and the other large platforms register as marketplace facilitators in B.C. and generally handle the PST piece, but the responsibility for getting it right stays with you.

Possible Tax Deductions

The ordinary rental deductions apply, and renting only part of your own home means apportioning most of them, which is fiddlier on paper than it looks on a spreadsheet. Mortgage interest, property tax, insurance, utilities, cleaning, platform fees, repairs and the $300 licence itself all fall in scope, split between personal and rental use.

Just make sure the compliance side is airtight before you claim any of it, because section 67.7 attacks the deductions rather than the income. A host who never applies for the licence still declares every dollar of revenue and may lose the offsetting expenses, which is the worst of both outcomes.

British Columbia Wide Short-Term Rental Rules

That federal deduction rule leans on provincial compliance, so it's worth understanding exactly what B.C. asks of you beyond the Comox licence.

Registration is the centrepiece. Every host offering a short-term rental in B.C. must hold a provincial registration, and the registry prices it by whether you live in the unit: $100 a year where you do, $450 where you don't, each plus a $1.50 service fee, renewed annually. Because Comox requires the resident-owner arrangement anyway, most legal Comox hosts land in the $100 band. The renewal window opens 40 days before expiry, and reminder emails go out at 40 days, 14 days and one day.

Your registration number has been required on listings since May 1, 2025, alongside your Town business licence number where a local government demands one. Platforms validate both. The Province's legislation overview also confirms two structural changes that reshaped the B.C. market: legal non-conforming use protection no longer applies to short-term rentals, so grandfathering an old operation is off the table, and platforms now share monthly listing data with local governments for bylaw enforcement.

The penalty schedule is where the Province stops being polite. Schedule 4 of the Short-Term Rental Accommodations Regulation sets administrative penalty maximums that escalate with each repeat:

Contravention	1st	2nd	3rd or later
Failure of a host to register	$5,000	$7,500	$10,000
Contravening the principal residence requirement	$5,000	$7,500	$10,000
No business licence number on the offer	$500	$750	$1,000
No valid registration number on the offer	$500	$750	$1,000
Platform failing to confirm a registration number	$10,000	$15,000	$20,000

A contravention counts as a repeat if it falls within two years of the last one, penalties are payable within 60 days, and you have 30 days from delivery of the notice to apply to the director for a review. The Act also raised what local governments can impose, taking municipal fines to $3,000 per infraction per day and regional district fines to $50,000.

One more thing to watch if you're buying with a ten-year view. The principal residence requirement isn't permanently fixed to any community. A local government can request an opt-out where its rental vacancy rate has held at 3% or higher for two consecutive years, with a February 28 deadline and a June 1 effective date, while opt-ins take effect November 1. Comox is on the list today. I wouldn't build a purchase decision on it leaving, though the mechanism exists and communities do move both ways.

Does Comox Strictly Enforce STR Rules?

Those provincial penalties are the ceiling, and in a town of Comox's size the floor matters more, because the enforcement you're realistically going to meet is local, physical and complaint-driven.

Start with the inspections, since they're the most underrated part of the system. Comox doesn't approve a vacation rental on paper. The Fire Department comes to the property, and the Bylaw Officer comes separately to verify the Table 6.5 conditions and confirm you're running a vacation rental rather than a bed and breakfast. Two people from the Town physically walk through the unit before a licence exists. That alone filters out most of what other municipalities only discover after a complaint.

The tickets are modest and immediate. Under Bylaw Notice Enforcement Bylaw No. 2004, consolidated to June 10, 2026, operating with no business licence draws $450 if you pay within 14 days and $500 after, with a 50% discount available under a compliance agreement. Unlawful use of land, building or structure under Zoning Bylaw 2056 runs $200 within 14 days and $250 after, with no discount.

Schedule A picked up its Zoning Bylaw 2056 table on March 18, 2026. So the Town wired the new zoning into its ticketing machinery within a month of adopting it.

Prosecution is the heavier instrument, and the numbers change character completely. Section 2.4 of Zoning Bylaw 2056 makes every day a separate offence and exposes a contravener, on summary conviction, to a penalty "not exceeding $50,000.00 and the costs of prosecution". The Business Regulation Bylaw carries its own summary conviction range of a $500 minimum and a $10,000 maximum, and it too counts each day separately. That's not a one-time fine. It accrues, and that's exactly where an operator who decides to ignore a warning letter gets badly hurt.

Above all of it sits the provincial Compliance and Enforcement Unit, which investigates, demands records, issues compliance orders that can be filed in the B.C. Supreme Court and enforced as court orders, levies the administrative penalties above, seeks injunctions, and publishes its enforcement decisions. Anyone can report a listing through its public tip form. And since platforms hand monthly listing data to local governments, an unregistered Comox listing is visible to the Town without anyone having to knock on a door.

Be aware that the neighbour route is the likeliest trigger in practice. Comox takes bylaw complaints through an online report an issue form and the Bylaw Officer, and the nuisance condition in Table 6.5(3) is written broadly enough to cover noise, odour, glare and general interference with "the amenities of the surrounding neighbourhood". A single loud weekend won't end your licence. A pattern of them, documented, gives the Licence Inspector grounds to suspend or cancel under section 6 of Bylaw 1882.

How to Start a Short-Term Rental Business in Comox

Knowing where enforcement lands should change the order you do things in, because two of these steps can disqualify you outright and both are free.

1. Confirm you'll be a resident property owner on the lot. No ownership, no residence on that lot, or two principal dwellings on it, and there's no application to make. This is the single most common dead end.
2. Check your zone with Planning. Call 250-339-1118 or email [email protected] and confirm your property sits in R-SSMU, R-WF, R-CL, R-LL, RM-1 or a CD zone that lists vacation rental accommodation. RM-2 and RM-3 are out.
3. Verify the building permit for the suite or coach house. Where the unit you plan to rent was built or converted without one, sort that out with the Building Department at 250-339-2259 before anything else, since the rest of the process stops at this gate.
4. Design the stay to the cap. Six guests at any given time, one vacation rental on the lot, no non-resident employees, no RV parked on site. A four-bedroom house that sleeps ten still gets six.
5. Apply for the Town business licence online, by form or at Town Hall, and expect the file to route through Planning, Building, Fire, Bylaw and the Licence Inspector before Finance asks for money.
6. Sit the two inspections. The Fire Department and the Bylaw Officer each schedule their own visit, and how fast you respond is explicitly part of what determines the timeline.
7. Pay the $300 and post the licence somewhere your guests can see it.
8. Register with the Province at $100 a year as a resident host, plus the $1.50 service fee, and put both your registration number and your Town licence number on every listing.
9. Sort the tax setup before your first guest. Confirm how your platform handles the 8% PST, and check whether your projected revenue pushes you over the $30,000 GST registration threshold.
10. Diarise December 1. Renewals only run from then until January 31, and the licence expires on January 31 either way.

Who to Contact in Comox about Short-Term Rental Regulations and Zoning?

Whichever of those steps you get stuck on, Comox is small enough that the right person is usually one phone call away, which is a real advantage over the larger B.C. markets.

The Town of Comox

Town Hall handles the licence, the zoning question and the bylaw complaint, all from the same building.

• Address: 1809 Beaufort Avenue, Comox BC, V9M 1R9
• Town Hall: 250-339-2202, [email protected]
• Hours: Monday to Friday, 8:30 a.m. to 4:30 p.m.
• Planning Department: 250-339-1118, [email protected], for zoning eligibility and the Table 6.5 conditions
• Building Department: 250-339-2259, for the secondary suite or coach house permit
• Bylaw Enforcement: 250-339-2202 and ask for the Bylaw Officer, or email [email protected]
• Finance Department: 250-339-2202, [email protected], for the licence payment itself

Comox Fire Rescue

The fire safety inspection is step three of the approval, and Chief Gord Schreiner's department schedules it with you directly.

• Address: 1870 Noel Avenue, Comox BC, V9M 2K9
• Non-emergency phone: 250-339-2432
• Email: [email protected]

The Province of British Columbia

Registration, the principal residence declaration and anything involving provincial penalties belong to the Short-Term Rental Branch rather than the Town.

• Phone: 1-833-828-2240, toll free
• Email: [email protected]
• Hours: Monday to Friday, 7:30 a.m. to 5:00 p.m.
• Report a non-compliant listing: through the Compliance and Enforcement Unit's public tip form

A practical note on who to ask what. Planning can tell you whether the use is permitted on your lot, and it can't tell you whether your provincial registration will be granted. The Province can register you, and registration doesn't make an unpermitted use legal. Both answers have to be yes, independently.

What Do Airbnb Hosts in Comox on Reddit and Bigger Pockets Think about Local Regulations?

Since both offices will point you at the other one, it's fair to ask what hosts here actually make of the arrangement. I'll be straight about my sourcing: Reddit blocks the automated access these guides run on, and I found no Comox-specific BiggerPockets thread I could open and read, so nothing below is a forum survey. What Comox has instead is better anyway: a public record of its own hosts, on the record, under their own names.

The public hearing on April 16, 2025 drew 18 members of the public to the d'Esterre Seniors Centre, and the minutes record something you rarely see at a short-term rental hearing anywhere: no written submissions were received, and not one speaker opposed the bylaw. Five speaker turns, all supportive.

The themes in that room are worth reading closely, because they're the local argument in miniature.

• Mortgage help, not portfolio building. D'Arcy Giguere of Glacier View Drive told Council he'd operated an Airbnb in Comox since 2020 to help with mortgage costs, and asked the Town to support local families by allowing short-term rentals. Mylisa Evans of Kye Bay Road came back a second time to say two generations live on her property and the rental helps with the mortgage.
• Relief that the Town said yes. Evans described it as good to hear positive news about the Town supporting short-term rentals after several years of operating one.
• Awareness of the provincial clock. Alison Burns of Elm Place noted the Province had pre-approvals in place for the Town to apply for an extension to August 1, and Darcy Walter of Jane Place pointed out that 17 communities were on the list for extensions so staff and towns could get organised. Both comments show hosts tracking Victoria as closely as they track Town Hall.
• Even Council had skin in the game. The Council minutes from the same evening record Councillor Swift leaving the chamber and declaring a conflict of interest "as she manages a short-term rental in her residence".

My read of that record is that Comox legalised a practice its residents were already engaged in, rather than opening a door to outside investment, and the resident-owner condition is precisely how it drew that line. Every speaker was describing a house they live in. Nobody stood up to defend a portfolio, because under these rules there isn't one to defend.

Where that leaves an investor is honest enough to say plainly. Comox is a good market for a homeowner with a legal suite and a poor one for anyone hoping to buy nightly-rental inventory. The Canada market rankings are the sensible next stop if the resident-owner condition rules you out here, since plenty of Canadian communities take a very different view of who's allowed to host.

Regulation in a town this small tends to reveal what a community actually wants, more clearly than any big-city bylaw ever does. Comox looked at nightly rentals and decided the problem was never the guests, it was the ownership pattern behind them. So wherever you're buying, read the residency clause before you read the revenue projection. It decides whether you have a business at all.

Frequently Asked Questions

Can you run an Airbnb in Comox in 2026?

Yes, provided you live on the property. The Town of Comox permits a vacation rental only as a home occupation operated by a resident property owner whose principal residence is on the same lot, on a lot with no more than one principal dwelling, capped at six guests at any given time. You also need a $300 annual Town business licence and a British Columbia provincial registration, and both numbers must appear on the listing.

How much does a Comox short-term rental licence cost?

The Town of Comox charges $300 a year for a Vacation Rental Business licence under Schedule D of Fees and Charges Bylaw No. 2058. A new licence issued between April 1 and June 30 costs 75% of that, and one issued between July 1 and December 31 costs 50%. Every licence expires on January 31 of the following year, and renewals are only accepted between December 1 and January 31. Provincial registration adds $100 a year for a host who lives in the property, plus a $1.50 service fee.

How long does it take to get a vacation rental approved in Comox?

The Town's own flow chart puts the general timeline at two to three months, depending on department workloads and how quickly the applicant responds. The file passes through Planning, Building, the Fire Department, the Bylaw Officer, the Business Licence Inspector and Finance, and it includes two separate in-person inspections, one by the Fire Department and one by the Bylaw Officer. Where the suite or coach house has no building permit, add the time needed to obtain one.

Is there a hotel or accommodation tax on a Comox short-term rental?

No municipal accommodation tax applies, and the Town of Comox is not a Municipal and Regional District Tax area. B.C.'s Designated Accommodation Area Tax Regulation lists only two Comox Valley areas, Mount Washington Resort and the Hornby Island Local Trust Area, both at 3%. A Comox stay carries the 8% provincial sales tax on accommodation and 5% GST. For comparison, the City of Courtenay next door does levy a 2% MRDT.

What happens if you rent short-term in Comox without a licence?

Operating without a business licence draws a bylaw notice of $450 within 14 days and $500 after, and unlawful use of land under Zoning Bylaw 2056 adds $200 or $250. Prosecution is heavier, since each day counts as a separate offence and summary conviction under the zoning bylaw reaches $50,000 plus costs. The Province can add an administrative penalty of up to $5,000 for a first failure to register, and section 67.7 of the Income Tax Act denies rental expense deductions for every non-compliant day.

Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.