Tax on Lodging — Billing

In addition to the GST and QST, you must pay a tax on lodging when you spend fewer than 32 consecutive days in a sleeping-accommodation establishment (This link will open a new window) in one of Québec's tourism regions that has asked the Québec government to have the tax apply in its territory.

The tax is 3.5% of the price of an overnight stay or, in the case of a sleeping-accommodation unit acquired for the purpose of resupply, $3.50 per night.

The tax finances the tourism partnership fund establishedto support and promote the Québec tourism industry.

Tax billed by the operator of an establishment

3.5% tax on lodging billed on the price of an overnight stay

If the price of the overnight stay is listed separately from the price of the other property or services supplied, the operator of the establishment must:

  • list the price and the amount of the tax on lodging separately on the written record of the rental, or
  • add a note to the written record of the rental stating that the price includes the tax on lodging

If the price of the overnight stay is not listed separately from the price of the other property or services supplied, the operator of the establishment must indicated the amount of the tax separately and add a note identifying it as the tax on lodging. 

The 3.5% tax is calculated only on the price of the overnight stay. The value of any other property or services supplied must be excluded from the price on which the tax is calculated.

Tax billed by a tour operator

If you purchase from a tour operator overnight stays at a sleeping-accommodation establishment located in a tourism region where the tax on lodging applies, you must pay the tax to the tour operator. In this situation, the tax is $3.50 per overnight stay.

GST and QST

The operator of a sleeping-accommodation establishment registered for the GST and the QST must calculate those taxes on the total including the price and the tax on lodging.

Exceptions

The tax on lodging does not apply to the rental of

  • a camp site
  • a sleeping-accommodation unit in 
    • a youth hostel, 
    • a resort;
  • an accommodation unit rented for six hours or less, or for more than 31 consecutive days 
  • an accommodation unit rented on an occasional basis, such as 
    • once a year during a festival
    • once a year during a period of absence
    • once a year during a school break 

For more information, refer to the document Tax on Lodging (IN-260-V).

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