Billing the Tax on Lodging to an Intermediary

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You must collect the tax on lodging in advance if you receive an amount from an intermediary as consideration for the rental of an accommodation unit. An intermediary is a person that acquires an accommodation unit to rent it to another person, such as:

  • a travel agent;
  • a convention organizer; or
  • a social club.

You must collect $3.50 in advance for each unit rented instead of calculating the tax at a rate of 3.5%.


A hotel operator bills a travel agent for 20 accommodation units for one night.

20 rooms for one night (20 x $90) $1,800.00
$3.50 tax on lodging (20 x $3.50) + $70.00
Subtotal = $1,870.00
GST ($1,870.00 x 5%) + $93.50
QST ($1,870.00 x 9.975%) + $186.53
Total = $2,150.03

Subsequently, the travel agent bills the price of a room plus $3.50 for the tax on lodging to each customer. In addition, if the travel agent is registered for the GST and QST, he or she must calculate these taxes on the price of the room plus the tax on lodging.

Accommodation unit offered free of charge

If you supply an accommodation unit free of charge, you are required to bill the $3.50 tax. If you are registered for the goods and services tax (GST) and the Québec sales tax (QST), these taxes must be calculated on that amount.

Transactions made through a digital platform

The rate is 3.5% (instead of $3.50 per overnight stay) when an accommodation unit is rented to an intermediary through a digital accommodation platform operated by a person registered for the tax on lodging that receives the amount as consideration for the rental.

If the intermediary rents the accommodation unit to another person, the intermediary must collect an amount of tax equal to the amount of tax paid.

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