Establishments Subject to the Tax on Lodging

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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.

Establishments subject to the tax

The following establishments are subject to the tax on lodging:

  • hotel establishments (hotels, motels or inns);
  • tourist homes (cottages, houses or furnished apartments, including those of which the operator is a tenant);
  • principal residence establishments (establishments that offer, following a single reservation, accommodation in the operator's principal residence for a single person or a single group of related persons at a time that does not include any meals served on the premises);
  • 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.
Important
The establishment must be located in a Québec tourism region where the tax on lodging applies.

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.

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