Registering for the GST and QST – Short-Term Accommodations
If the total of your taxable supplies (including your income from the rental of one or more accommodation units) exceeds $30,000 in a given calendar quarter or for the four calendar quarters that precede the given quarter, you must register for the GST and QST and, therefore, collect and remit these taxes.
If your income does not exceed $30,000 for the reference period mentioned above, you are considered a small supplier and as such you are not required to register for the GST and QST or to collect these taxes.
Note that you must collect the tax on lodging even if you are a small supplier.
Small suppliers have the option of registering for the GST and QST. If you do so, each time you rent an accommodation unit, you must collect the taxes and subsequently remit them to us.
If you choose to register, you can also claim input tax credits (ITCs) and input tax refunds (ITRs) respecting certain expenses incurred to offer the accommodation unit for rent.
If you are registered for GST and QST files, you must calculate these taxes on the total including:
- the price of an overnight stay;
- the tax on lodging; and
- the price of any goods and services provided with the accommodations.
For more information on the goods and services tax (GST) and the Québec sales tax (QST), click GST/HST and QST.