Remitting the Tax on Lodging

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You must remit the tax on lodging you collect.

You operate a sleeping-accommodation establishment

Payment methods

You can remit an amount in any of the following ways:

Note
  • Remittances of $50,000 or more must be made at a financial institution.
  • The date of receipt of a payment is the date on which the financial institution or Revenu Québec receives it.

Viewing payment information

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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 Contact-PNH@revenuquebec.ca 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 penaltiespenalties for failing to file or interest, see the remittance schedules for the tax on lodging.

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