CRA denies taxpayers' COVID-19 benefits claim for their Airbnb housekeeping charges

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CRA denies taxpayers' COVID-19 benefits claim for their Airbnb housekeeping charges
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The CRA determined a couple with Airbnb rentals wasn\u0027t eligible for CRB, and a judge ruled the decision wasn\u0027t \u0022unreasonable.\u0022 Read on.

CRA has provided some guidance

It’s clear that all the income a taxpayer receives from an accommodation-sharing arrangement is subject to income tax, but the CRA may consider it to be either rental income from property or self-employment business income. The type of income affects how it should be reported on a tax return, which has consequences for registered retirement savings plan room , among other things.Article content

On the other hand, the income may be considered self-employment business income if the taxpayer provides other services to tenants such as meals, security and cleaning. As the CRA notes, “the more services you offer, the greater the chance that income from your rental operation is considered business income.”

The CRA, however, was only prepared to allow a $60 housekeeping charge per rental, which was the amount indicated on a number of the Airbnb invoices submitted by the taxpayers, which ranged from $0 to $60. The CRA said taxpayers are permitted to engage in prospective tax planning, but “one cannot simply go back and reclassify rental income after the fact in order to qualify for the CRB.”

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