Registering for the Tax on Lodging
If you are an operator of a sleeping-accommodation establishment that is subject to the tax on lodging and that is located in a tourism region of Québec where the tax applies, you are required to register for the tax.
For more information on establishments subject to this tax, see Establishments Subject to the Tax on Lodging.
A person who operates a digital accommodation platform can voluntarily register for the tax on lodging. The person must then collect and remit the tax on lodging with respect to the rental of an accommodation unit, by means of the platform, in a sleeping-accommodation establishment in Québec subject to the tax.
For more information, refer to Information bulletin 2017-9 (PDF, 208 KB) published by the Ministère des Finances.
Airbnb has agreed to collect the tax on lodging as of October 1, 2017, and remit it to us. The tax applies to rentals of accommodation units in establishments in Québec which are booked through Airbnb.
If you offer accommodation units for rent only through Airbnb, you are not required to register for the tax on lodging.
For more information, see the Entente de conformité fiscale relative à la taxe sur l'hébergement à l'égard des hôtes utilisant la plateforme « Airbnb » (available in French only).
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.
You can track the status of your application using one of the following online services:
- If you registered using the Register a New Business online service, use the Track the Status of an Application for Registration: New Businesses service (which has your identification and file numbers as well as your GST account number, if you have one).
- If you registered using the registration service in My Account, use either:
Printing registration documents
You can log in to My Account for businesses to print the QST registration certificate.
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…