You have obligations if you provide short-term accommodations in Québec (i.e. you rent out your condo or cottage for short periods using social media or digital accommodation platforms).  

These are the steps you must follow to meet your tax obligations.

1. Step 1 Register your tourist accommodation establishment
2. Step 2 Register for the tax on lodging
3. Step 3 Register for the GST and QST
4. Step 4 Collect and report the GST and QST – Short-term accommodations
5. Step 5 File your income tax return

You may have other obligations depending on the type of accommodation you offer. For more information, see Other Tax Obligations From Operating a Tourist Accommodation Establishment.