Short-Term Accommodations (Accommodation Sharing)
If, within the same calendar year, you offer on a regular basis an apartment or an accommodation unit for rent for a period not exceeding 31 days, you must comply with certain tax obligations, such as:
- reporting income;
- registering for the tax on lodging; and
- registering for the GST and QST.
You may also be required to hold a classification certificate. For more information, see the Hébergement touristique section of the Tourisme Québec website. Note that this website is available in French only.
We consider an accommodation unit to be offered for rent on a regular basis if the rental offer is:
- habitual (continuous or frequent);
- recurrent (repetitive);
- constant (permanent or stable).
We also consider an accommodation unit to be offered for rent on a regular basis in the same calendar year if the following two conditions are met (regardless of whether the above conditions are met):
- The accommodation unit is offered for rent through a digital accommodation platform.
- The digital platform (Airbnb, for example) is operated by a person registered for the tax on lodging.