Reporting the Tax on Lodging

If you are registered for the tax on lodging, you must file a quarterly return to report the tax on lodging you collected 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:

  • an input tax credit (ITC) under the goods and services tax (GST) system; and
  • an input tax refund (ITR) under the Québec sales tax (QST) system.

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 by filing a return for each calendar quarter.

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)

Reporting the tax on lodging per Québec tourism region

If you receive amounts as consideration for the rental of accommodation units located in more than one Québec tourism region, you must report the tax on lodging collected in all tourism regions. The amounts collected are used to support a region's tourism industry. 

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.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter