Registering for the Tax on Lodging
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); 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:
- 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 for businesses, use either:
- the service for tracking the status of a request in My Account for businesses, or
- the Status of your Request service.
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.
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.
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:
- you operate a digital accommodation platform you use to offer for rent one or more accommodation units located in one of the 21 Québec tourism regions where the tax on lodging applies;
- you receive an amount as consideration for the rental of the units.
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)