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.
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 platform (Airbnb, for example) is operated by a person registered for the tax on lodging.
Establishments subject to the tax
The establishments subject to the tax on lodging are:
- hotel establishments (hotels, motels or inns);
- tourist homes (cottages, houses or furnished apartments, including those of which the operator is a tenant);
- bed and breakfast establishments;
- educational establishments;
- camping establishments that offer ready-to-camp units (a structure installed on a platform, on wheels or directly on the ground that is provided with the equipment necessary to stay there, including self-catering kitchen facilities);
- outfitting operations; and
- certain other sleeping-accommodation establishments, such as rooming houses.
Québec tourism regions where the tax applies
Before calculating and collecting the tax on lodging, make sure your establishment is located in one of the Québec tourism regions listed below where the tax applies.
- Abitibi-Témiscamingue
- Baie-James
- Bas-Saint-Laurent
- Cantons-de-l'Est
- Centre-du-Québec
- Charlevoix
- Chaudière-Appalaches
- Duplessis
- Eeyou Istchee
- Gaspésie
- Îles-de-la-Madeleine
- Lanaudière
- Laurentides
- Laval
- Manicouagan
- Mauricie
- Montérégie
- Montréal
- Outaouais
- Québec
- Saguenay–Lac-Saint-Jean
The only tourism region where the tax on lodging does not apply is Nunavik.
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 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, or
- once a year during a school break.