[Elv13]

> This will have the effect to dissuade the small hosts due to government harassment, while the larger hosts will pay the income tax and still make bank.

There is a provision where everything under 30kCAD/y isn't fully taxable. After 30k, you have to pay the taxes fully (including on the first 30k). So while there is some income taxes, the full VAT taxation isn't enforced (you can pay if you want, "of course"). So smaller hosts still have better margins than the bigger ones.