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GST has to be charged for each rental. AirBnb collects GST, PST and occupancy tax and remits the GST, while they send PST and Occupancy tax directly to gov. We then need to remit the GST to the government.
Regarding additional taxes, we also need to register for PST for anything that's not AirBnb, to cover 8% PST + 3% municipal tax on each rental. There is also a one-time-a-year payment to tourism Whistler if renting more than 10 nights ; we will receive one bill once a year based on number of bedrooms.
We can claim back the GST paid on expenses linked to the apartment. If it's directly related to rental (such as management, cleaning, GST on tourism fee...) we claim 100% of the GST that was paid. If it's not directly related (such as strata, hydro, capital items like furniture ...), it's pro-rated on personal use (i.e. if personal use is 40% we claim 60%). We need to keep all receipts for filing. Proportion is calculated the same way as for the ITC.
Similarly, expenses linked to the property can be deducted from gross income. Directly related to rental, such as management fees and such, can be deducted in full. Other, such as Hydro strata fees and such, proportionally to personal occupancy. Occupancy for revenue is calculated based on personal occupancy / number of days in the year.