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.

Agreement with Airbnb

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).

Operator of a digital accommodation platform

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.

How to register

You can register for the tax on lodging by:

  • using either of the following online services:
  • calling our client services; or
  • filing form LM-1-V, Application for Registration.

Tracking the status of your application

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

Printing registration documents

You can use the Print Revenu Québec Registration Documents service in My Account 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…

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