Registering for the Tax on Lodging

You must register for the tax on lodging if one of the situations below applies to you.

You operate a sleeping-accommodation establishment

If you operate a sleeping-accommodation establishment that is subject to the tax on lodging and is located in a Québec tourism region where the tax applies, you must register for the tax.

For more information on establishments subject to this tax, see Establishments Subject to the Tax on Lodging.

How to register

You can register for the tax on lodging by:

  • using either: 
    • the Register a New Business service (to register for consumption taxes, source deductions and corporation income tax), or
    • the online service for registering a business with Revenu Québec in My Account for businesses, if you are already registered with Revenu Québec (you can access the service in the Consumption Taxes section in My Account);
  • calling our client services; or
  • filing form LM-1-V, Application for Registration.

How to track the status of your application

You can track the status of your application using one of the following online services:

Printing registration documents

You can log in to My Account for businesses to print the QST registration certificate.

Démarrer une entreprise (available in French only)

The Démarrer une entreprise online service developed by Entreprises Québec (formerly Services Québec – Entreprises) guides you in the process of registering a new business with several Québec government departments and agencies, and lets you track the status of your applications for registration. Learn more…

You offer accommodation units for rent only through digital accommodation platforms

If you offer accommodation units for rent only through digital accommodation platforms operated by persons registered for the tax on lodging that receive all amounts as consideration for the rental of the units, you are not required to register for the tax on lodging. 

Important

If the operator of a digital accommodation platform you use to offer accommodation units for rent is not yet registered for the tax on lodging, or if the operator is registered and does not receive all amounts as consideration for the rental of the units, you are required to register for, collect and remit the tax.

A list of digital accommodation platform operators registered for the tax on lodging is available.

You operate a digital accommodation platform

As of January 1, 2020, if you operate a digital accommodation platform and receive amounts as consideration for the rental of an accommodation unit in an establishment subject to the tax on lodging, you must be registered for the tax. You then have to collect and remit the tax on the consideration you receive.

You must register for the tax on lodging if:

Registration is now mandatary.

How to register

To register for the tax on lodging as the operator of a digital accommodation platform, you must complete an Application for Registration (form LM-1-V) and send it to us: 

  • by secure email: Contact us at Contact-PNH@revenuquebec.ca to have a resource person explain how to register for our secure communications service. Once registered, you can send a completed copy of form LM-1-V to that address.
  • by mail to: 

    Revenu Québec – Sherbrooke PNH
    2665, rue King Ouest, 4e étage
    Sherbrooke (Québec)  J1L 2H5

For more information, contact us:

  • by secure email: Contact us at Contact-PNH@revenuquebec.ca to have a resource person explain how to register for our secure communications service.
  • by telephone at: 
    • 1 833 372-3850 (toll-free in Canada and the U.S.)
    • 1 819 348-9735 (long-distance charges apply)

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