Remitting the Tax

If you are registered for the tax, you must complete a Return Respecting the Tax on Lodging (form VDZ-541.26-V) every three months. The return must be filed with Revenu Québec no later than the end of the month following the calendar quarter covered by the form.

If you have establishments in more than one region in which the tax on lodging applies, you must file a separate return for each region.

Completing the return

Indicate the tax that you collected during the quarter on the remittance slip of your return. You must remit the tax in full even if you are entitled to a GST or QST credit.

If you were not required to collect the tax during the quarter, enter 0 in the "Amount payable" box.