Registration Under the Specified System – Operators of Accommodation Platforms
You are required to register under the specified QST system if your threshold amount is more than $30,000 for the following taxable supplies:
- Québec accommodation-related supplies you make to a person who is not registered under the general QST system;
- supplies of short-term accommodation units in Québec made through your platform when neither the supplier nor the recipient is registered under the general QST system.
Note
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Accommodation platforms – Tax on lodging
If you operate an accommodation platform, you may also be required to register for the tax on lodging, collect the tax and remit the amounts collected to us.
For more information on this obligation, click Tax on Lodging.