Reporting the Tax on Lodging

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If you are registered for the tax on lodging, you must file a quarterly return to report the tax on lodging you collected or were required to collect by the end of the month following the calendar quarter in question, regardless of the end date of your fiscal year.

You operate a sleeping-accommodation establishment

Operating establishments in multiple regions

If you operate establishments in more than one tourism region in which the tax on lodging applies, you must file a separate return for each region. This ensures that the tax collected in a given region is used for the tourism industry in that region.

Filing online

You can file your return online using the service for filing returns respecting the tax on lodging in My Account for businesses.

Filing by mail

You can also file a Return Respecting the Tax on Lodging (VDZ-541.26-V). You must send us the return no later than the end of the month following the calendar quarter it covers. Enter the amount of tax collected on the remittance slip. Remit the full amount payable, even if you are entitled to a net GST or QST rebate.

If you did not collect the tax on lodging during a quarter, enter “0” in the “Amount payable” box of the remittance slip.

Viewing returns

Log in to My Account for businesses to view all the returns you have filed.

You operate a digital accommodation platform

As of January 1, 2020, if you operate a digital accommodation platform, are registered for the tax on lodging and receive an amount as consideration for the rental of an accommodation unit in a sleeping-accommodation establishment subject to the tax on lodging, you must:

  • collect the tax on the amount you receive as consideration for the rental;
  • report the tax you collected or were required to collect by filing the Digital Accommodation Platform Operator Tax on Lodging Return (VD-541.26.PH-V) online using either:
    • the Service de transfert sécurisé de fichiers available on the Centre de services partagés du Québec website at tsf.cspq.gouv.qc.ca (you must be registered to use the service); or
    • secure email (email us at Contact-PNH@revenuquebec.ca for instructions on how to register for and use our secure email service).

You must complete the return onscreen so that all the required information, including the payment code, shows up on the remittance slip.

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. 

Reporting the tax on lodging per Québec tourism region

When you file a return, you must report the tax on lodging you collected or were required to collect in each Québec tourism region. Only file one return per filing period for all tourism regions. The tax on lodging does not apply in the Nunavik tourism region (region 21).

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 for the payment deadlines.

Note

Our employees may verify your returns at any time to ensure that they are accurate. You should therefore keep all relevant documents, such as your invoices and the part of the return that you are asked to keep for your own files (if you file a paper form) for six years following the year to which they relate.

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