Accommodation Units Subject to the Tax on Lodging

Operators of sleeping-accommodation establishments 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 camp site
  • an accommodation unit in a youth hostel or a resort
  • an accommodation unit rented for six hours or less, or for more than 31 consecutive days, or
  • 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

Only the GST and QST apply to these rentals.

For more information, see the Tax on Lodging page.

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