A “sleeping-accommodation establishment” is an establishment in which at least one accommodation unit meets the following conditions:
- it is offered for rent to tourists, in return for payment, for a period not exceeding 31 days, on a regular basis in the same calendar year; and
- its availability is made public.
Accommodation units rented through a digital accommodation platform are considered to be offered for rent on a regular basis in the same calendar year.
The establishments subject to the tax on lodging are:
- hotel establishments (hotels, motels or inns);
- tourist homes (cottages, houses or furnished apartments, including those of which the operator is a tenant);
- principal residence establishments (establishments that offer, following a single reservation, accommodation in the operator's principal residence for a single person or a single group of related persons at a time that does not include any meals served on the premises);
- bed and breakfast establishments;
- educational establishments;
- camping establishments that offer ready-to-camp units (a structure installed on a platform, on wheels or directly on the ground that is provided with the equipment necessary to stay there, including self-catering kitchen facilities);
- outfitting establishments; and
- certain other sleeping-accommodation establishments, such as rooming houses.