Remitting the Tax on Lodging
You operate a sleeping-accommodation establishment
Payment options
You can remit an amount in any of the following ways:
- electronically,
- using the online payment service of a financial institution, if you file your return through My Account for businesses (use your payment code),
- by pre-authorized debit, if you use the online filing services in My Account for businesses (you must have authorized us to debit amounts by completing form LM-2.DP-V, Payer's Pre-Authorized Debit Agreement – Business PAD),
- at a financial institution or an ATM, using the remittance slip (check with your financial institution to see if it offers these payment options); or
- by mail.
If the amount to be remitted is $10,000 or more, you are required to make your payment electronically, unless electronic payment is impossible due to special circumstances.
End of note
Payment date
Regardless of how you pay, your payment is considered to be received on the date it is received at one of our offices or the date it is processed by a financial institution for remittance to the Minister of Revenue of Québec. To avoid interest and penalties, make sure you account for processing by your financial institution.
Viewing payment information
Log in to My Account for businesses to view your payments and statement of account.
End of note
You operate a digital accommodation platform
If you operate a digital accommodation platform, you must remit the total amount collected and reported for the rental of accommodation units located in the 21 Québec tourism regions where the tax on lodging applies.
You must remit the amount by the last day of the month following the end of the quarterly reporting period for which the amount is owed. You can pay using one of the following methods:
- online, via the website of a Canadian financial institution;
- by wire transfer, for example by a SWIFT (Society for Worldwide Interbank Financial Telecommunication) transfer;
- by mailing us the remittance slip with a cheque or money order made out to the Ministre du Revenu du Québec.
For more information, contact us:
- by secure email: (email us at [email protected] for instructions on how to register for and use our secure email service);
- by leaving a voicemail at:
- 1 833 372-3850 (toll-free in Canada and the U.S.)
- 1 819 348-9735 (long-distance charges apply)
We will reply as soon as possible.
Penalties and interest
To avoid being charged late-filing penalties, penalties for failing to file or interest, see the remittance schedules for the tax on lodging.