indicated that it was "enabling" the sharing economy to operate in a way that was fair and equitable. Legislation has been passed and implementation is expected in the Fall of 2018 with agreements expected to be in place with all home-rental platform companies.

In the remaining eight provinces, GST/HST is not collected by hosts except on a voluntary basis or when a host with revenues above $30,000 complies with an obligation to register. In addition, the platform companies do not charge or remit GST/HST on the fees they charge to hosts.

No province has yet to regulate short-term rentals in the areas of health and safety, landlord and tenant relations, and commercial contracting.

MUNICIPAL GOVERNMENT

Vancouver, British Columbia

The City of Vancouver28 and Airbnb reached an agreement that required all short-term rentals be licensed by April 19, 2018.29 Following a transition period, Airbnb has agreed to deactivate any unlicensed listings. In addition, rental platform companies must pay an annual licence fee. Vancouver has restricted short-term rentals to principal residences (where the owner resides for more than 180 days of the year). The fine for listing without a license can be up to $1,000 per day. The City indicated it is

pursuing similar arrangements with other listing platforms.

District of Tofino, British Columbia

Despite having a population of only about 2,000, Tofino implemented a regulatory framework that restricts short-term rentals to licensed principal residences in specified mixed-use zones30 . The District has taken a proactive approach to enforcement through inspections and investigations, including host compliance software that scours current and past advertisements on a variety of online platforms. Over 65 tickets were issued in 2017 for short-term rental noncompliance.

Niagara on the Lake, Ontario

Through By-Law 4634-1331 Vancouver, British Columbia The City of Vancouver28 and Airbnb reached an agreement that required all short-term rentals be licensed by April 19, 2018.29 Following a transition period, Airbnb has agreed to deactivate any unlicensed listings. In addition, rental platform companies must pay an annual licence fee. Vancouver has restricted short-term rentals to principal residences (where the owner resides for more than 180 days of the year). The fine for listing without a license can be up to $1,000 per day. The City indicated it is , all short-term rentals in Niagara on the Lake are subject to licencing and enforcement and each property must meet certain standards for public safety. Among many items, the preinspection checklist includes: