Accommodation units subject to the tax on lodging

Operators of sleeping-accommodation establishment (This link will open a new window) in one of the tourism regions of Québec where the tax on lodging applies must calculate the GST and QST on the total including the tax on lodging.

Exclusions

The tax on lodging does not apply to the rental of:

• a campsite
• an accommodation unit in an educational institution, youth hostel or resort
• an accommodation unit for six hours or less

Only the GST and QST apply to these rentals.

For more information, see the Tax on lodging page.