WARNING for Canadians. AirBnB now takes an additional 30% USD from your rental income and submits to the US Government. So you're getting double taxed - AirBnB forces you to pay the 30% tax by taking it off any rental income you earn. Then you have to declare that income in Canada and pay tax again. They don't tell you this upfront so it's a shock. I thought I had $600 coming to me and inquired when I just got $400. AirBnB told me after that fact and said sorry - not our problem.
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