Registering for the Tax on Lodging – Short-term Accommodations

Note
Note important

This page does not take into account the changes to the tax on lodging announced on July 14, 2022, and in effect since September 1, 2022.

For more information, see information bulletin 2022-5 on the Ministère des Finances website.

End of note

You must register for, collect and remit the tax on lodging if all the following conditions apply:

  • you rent an accommodation unit:
    • in exchange for payment
    • for a period not exceeding 31 days
    • to tourists,
    • on a regular basis within the same calendar year;
  • the availability of your accommodation unit is made public (for example, it is advertised online, in a newspaper or on your property);
  • the accommodation unit is located in a Québec tourism region where the tax on lodging is applied.

For more information, see Tax on Lodging.

You offer accommodation units for rent only through digital accommodation platforms

If you offer accommodation units for rent only through digital accommodation platforms operated by persons registered for the tax on lodging that receive all amounts as consideration for the rental of the units, you are not required to register for the tax on lodging. 

Important

If the operator of a digital accommodation platform you use to offer accommodation units for rent is not yet registered for the tax on lodging, or if the operator is registered and does not receive all amounts as consideration for the rental of the units, you are required to register for, collect and remit the tax.

A list of digital accommodation platform operators registered for the tax on lodging is available.

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