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The Charter of the French language and its regulations govern the consultation of English-language content.

Step 2 – Register for the Tax on Lodging – Short-Term Accommodations

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

Categories of tourist accommodation establishments

Effective September 1, 2022, the categories of tourist accommodation establishments are:

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Collecting and reporting the tax on lodging

If you are required to register for the tax on lodging, see Calculating and Collecting the Tax on Lodging and Reporting the Tax on Lodging for your obligations.

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. The platform operator is required to collect, report and remit the tax on lodging to us.

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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