Accommodation Units Subject to the Tax on Lodging
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.