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 in which 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.
As of October 1, 2017, operators offering accommodation units only through Airbnb 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).
A person that 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.
You can register for the tax on lodging by:
- using either of the following online services:
- Register a New Business (GST, QST, other consumption taxes, source deductions and corporation income tax), or
- Register a Business with Revenu Québec (register pursuant to an act), if you are already registered with Revenu Québec and wish to register for the QST as well (you can access the service in the Consumption Taxes section in My Account for businesses);
- calling our client services; or
- filing form LM-1-V, Application for Registration.
You can track the status of your application for registration using one of the following online services:
- Track the Status of an Application for Registration: New Businesses (which contains your identification number, file number and/or GST account number), if you registered using the Register a New Business online service;
- Track the Status of a Request (which is available in My Account), if you registered using the Register a Business with Revenu Québec (register pursuant to an act) online service; or
- View the Status of a Registration Pursuant to an Act, if you are not registered for My Account.
Printing registration documents
You can use the Print Revenu Québec Registration Documents service in My Account 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…