Registering for the GST and QST – Short-Term Accommodations

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If the total of your taxable supplies (including the amounts you received for 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 total taxable supplies do 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 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.

Self-employed persons

If you are a self-employed person (such as a hairdresser or an electrician), you must include the amounts you received for short-term rentals of an accommodation unit in your total taxable supplies.

Example

In the last 12 months, you sold $26,000 of handcrafted jewelry. You also received $5,600 for short-term rentals of your cottage.

Sales of handcrafted jewelery $26,000
Rental of a cottage for short-term stays + $5,600
Total taxable supplies = $31,600

Since your total taxable supplies exceed $30,000, you are no longer a small supplier and you must register for the GST and QST.

For more information on the GST and QST, click GST/HST and QST.

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