Reporting the Tax on Lodging

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Important notice for sleeping-accommodation establishment operators claiming a tax on lodging rebate

Exceptionally, if you are claiming a rebate of the tax on lodging, do not file the return online. Instead, send us a signed letter containing the following information:

  • the business's contact information
  • the business's identification and file numbers
  • the period in question
  • the amount of the rebate
  • the reason you are claiming a rebate
  • the name and phone number of a contact person

If you normally file your return by mail and you are claiming a rebate, you can mail us the regular return.

Mail your letter or return to the following address:

Madame Lise Bazinet
Service de la correction des déclarations et de la comptabilité de Montréal
Direction principale des relations avec la clientèle des entreprises
Revenu Québec
C. P. 3000, succursale Place-Desjardins, secteur D195SC
Montréal (Québec)  H5B 1A4

Digital accommodation platform operators must continue to file their tax on lodging returns online as usual.

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 are an operate an operator of a digital accommodation platform that is registered for the tax on lodging and you 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 a tax on lodging return for each calendar quarter. 

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); or
  • 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).

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 so that the amounts collected in a region benefit its 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.

Our employees may verify your returns at any time to ensure that they are accurate. Therefore, please 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.

Rectifying your situation

If you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.

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