Calculating and Collecting the Tax on Lodging
The tax on lodging must be collected every time an accommodation unit (This link will open a new window) is rented for more than six hours per 24-hour period in an establishment that is subject to the tax.
For more information on the establishments subject to this tax, see Establishments Subject to the Tax on Lodging.
Airbnb has agreed to collect the tax on lodging as of October 1, 2017, and remit it to us. The tax applies to rentals of accommodation units in establishments in Québec which are booked through Airbnb.
Note that hosts only offering accommodation units through Airbnb are not required to register for the tax on lodging.
To find out more, see the Entente de conformité fiscale relative à la taxe sur l'hébergement à l'égard des hôtes utilisant la plateforme « Airbnb » (available in French only).
Calculating the tax on lodging
The tax is calculated as follows:
- 3.5% of the price of an overnight stay, or
- $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party
The tourism regions where the tax on lodging applies are:
- Eeyou Istchee