Do homestay parents for international students or hockey billet parents claim as income? The monthly stipend includes room, board, heat, wifi, etc.

You should report any income you receive from renting property or accommodation sharing on your income tax return and file Form T776, Statement of Real Estate Rentals with the Canada Revenue Agency (CRA).

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Thanks for the response. This will greatly determine if we decide to host then. From others we know who host, it is net zero since it is room and board. They cook for student and provide wifi, cable, heat, etc. I appreciate your response though

I would contact the CRA for more information. It may be possible that you can deduct some of those expenses. 

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