Registering for the Tax on Lodging – Short-term Accommodations

You must register for the tax on lodging, collect the tax and remit it to us 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.

Agreement with Airbnb

Airbnb has agreed to collect the tax on lodging as of October 1, 2017, and remit it to us. The tax applies to rentals of accommodation units in establishments in Québec that are booked through Airbnb.

Note that operators of sleeping-accommodation establishments that only offer accommodation units through Airbnb are not required to register for the tax on lodging.

For more information, see the Entente de conformité fiscale relative à la taxe sur l'hébergement à l'égard des hôtes utilisant la plateforme « Airbnb » (available in French only).

Operator of a digital accommodation platform

A person that operates a digital accommodation platform may voluntarily register for the tax on lodging. A registered digital accommodation platform operator must then collect and remit the tax on lodging with respect to the rental, by means of the platform, of a unit in a sleeping-accommodation establishment subject to the tax.

For more information, refer to Information Bulletin 2017-9 (PDF, 208 KB) published by the Ministère des Finances.

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