RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

Establishments Subject to the Tax on Lodging

A sleeping-accommodation establishment is an establishment in which at least one accommodation unit meets the following conditions:

  • It is offered for rent to tourists, in return for payment, for a period not exceeding 31 days, on a regular basis in the same calendar year.
  • Its availability is made public.
Regular basis

We consider a unit to be offered for rent on a regular basis if the rental offer is:

  • habitual (continuous or frequent);
  • recurrent (repetitive);
  • constant (permanent or stable).

We also consider an accommodation unit to be offered for rent on a regular basis in the same calendar year if the following two conditions are met (regardless of whether the above conditions are met):

  • The accommodation unit is offered for rent through a digital accommodation platform.
  • The digital accomodation platform (Airbnb, for example) is operated by a person registered for the tax on lodging.
End of note

Establishments subject to the tax

The following establishments are subject to the tax on lodging:

Note Important

The establishment must be located in a Québec tourism region where the tax on lodging applies.

End of note

Rentals not subject to the tax

The tax on lodging does not apply to the rental of:

  • a camp site (for example, a site on which you pitch a tent or park a recreational vehicle);
  • an accommodation unit in a youth tourist accommodation establishments;
  • 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, or
    • once a year during a school break.
Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter