https://www.airbnb.ca/help/article/2283
Tax collection and remittance by Airbnb in Canada
Country of Canada
Guests who book Airbnb listings that are located in the country of Canada will pay the following taxes as part of their reservation:
Goods and Services Tax (GST), Harmonized Sales Tax (HST), and/or Quebec Sales Tax (QST): 5–15% of the listing price including any cleaning fees for stays 30 nights and shorter. If you only host stays for longer than one month, taxes will not be charged on the accommodation. Guest fees are also subject to the 5–15% GST, HST and/or QST. For detailed information, please visit the Government of Canada website.
Airbnb is registered with the Canada Revenue Agency under business number 723689006 RT000100. Guests who need a tax registration number for the purposes of claiming a credit for their reservations (such as the Ontario Staycation Tax Credit) may use this number.