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:
- you rent an accommodation unit:
- in a principal residence establishment or a general tourist accommodation establishment,
- 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.
Effective September 1, 2022, the categories of tourist accommodation establishments are:
- principal residence establishments
- general tourist accommodation establishments
- youth tourist accommodation establishments (exempt from the tax on lodging)
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.
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.