The judge found that it was reasonable for the Canada Revenue Agency to conclude that the taxpayer’s Airbnb income did not qualify as self-employment income. Photo by LIONEL BONAVENTURE/AFP via Getty Images files

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If you rent out your home, be it your principal residence or a secondary home, on an accommodation sharing platform such as Airbnb Inc. or Expedia Group’s Vrbo, you are required to report your income, after deducting eligible expenses, on your tax return. The Canada Revenue Agency (CRA) may consider this income to be either rental income from a property or self-employment business income.

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