January 2026
DISCLAIMER. This page is only designed to give you some help in understanding the regulations you should comply with. We do not pretend the information provided here is to be exhaustive nor current. It is your duty to know and abide by the law. For more information, please contact your local tax authorities or a local legal / tax expert.
The Province of Newfoundland and Labrador has enacted the Tourist Accommodations Act, supplemented by further regulations, to regulate the short-term rental industry. More information about this legal framework is available on the official government website. If you have any questions, please email nltourismoperatorportal@gov.nl.ca or call 709-729-2835.
Applicable taxes
Please note misterb&b registered with the Canada Revenue Agency in order to collect the General Sales Tax, and the Harmonized Sales Tax (as applied in Newfoundland and Labrador) from your Guest, on your behalf, for stays not exceeding 30 consecutive days. For more information, check our FAQ about Canadian taxes collection by misterb&b.
You remain responsible for registering for, collecting and/or remitting any other taxes applicable to your hosting activity, including municipal hotel/tourist taxes or income taxes.
Tourist accommodations registration
The Tourist Accommodations Act Section 2 defines tourist accommodations as the offering of an accommodation for short term rentals, meaning for compensation to an individual or more for overnight lodging for a period of 30 days or less. The official page provides a detailed list of the types of accommodations that may be tourist accommodations.
Registration requirement. According to Tourist Accommodations Act Section 3(1), operators of tourist accommodations must complete registration. A registration is required for each tourist accommodation, in the event an operator has more than one.
Registration process. The registration can be completed online. Supporting documentation may be required (guidance can be found here).
One-time process. Registration is a free and one-time process only.
You must add your registration number to your misterb&b listing(s) (on the “Legal requirements and taxes” page from “Manage my listing”). misterb&b is not allowed to let you operate tourist accommodations without a valid registration number. In absence of such numbers, affected listings may be deactivated.
Occupancy reports
Reporting requirement. According to Tourist Accommodations Act Section 4, all tourist accommodations must submit monthly occupancy reports, beginning from the month in which they become registered.
Data to be reported. According to Tourist Accommodations Regulation 27/23 Section 5.1(1), the following must be submitted: the number of units offered for short term rental in the tourist accommodation during the month; the number of nights the tourist accommodation was open during the month; the number of nights the tourist accommodation was rented during the month; and the total revenue relating to short term rentals of the tourist accommodation for the month.
Reporting process.
Maintaining compliance
You must have the necessary licenses and permits required by law to operate in the Province of Newfoundland and Labrador. Furthermore, you must operate your short-term rental activity in observance of all municipal, provincial and federal laws applicable to the business.
Third-party rules
Community rules. You must abide by other contracts or rules binding you, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
Lease contract. If you are a renter, you must get the written permission from your landlord to use the property as a STR.
By Cédric D.