Effective November 1, 2016, the tax on lodging applies to:

• the rental of an accommodation unit in an educational establishment that is also considered to be a sleeping-accommodation establishment; and
• the rental of a ready-to-camp unit. 

In addition, the rate of the tax on lodging is now 3.5% of the price of an overnight stay in all tourism regions where the tax applies (the tax is $3.50 per overnight stay if the tax is billed to a person that acquires the accommodation unit for purposes of resupply to another party).

For more information, see Tax on Lodging.