If you operate an establishment subject to the tax on lodging in a tourism region where the tax applies, you must:
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 operators of sleeping-accommodation establishments offering accommodation units only through Airbnb are not required to register for the tax on lodging.
For more information, 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).
A person that operates a digital accommodation platform can voluntarily register for the tax on lodging. The person must then collect and remit the tax on lodging with respect to the rental of an accommodation unit, by means of the platform, in a sleeping-accommodation establishment in Québec subject to the tax.
For more information, refer to Information Bulletin 2017-9 (PDF, 208 KB) published by the Ministère des Finances.