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Sleeping-Accommodation Establishments and Consumption Taxes

Sleeping-accommodation establishments located in any of the tourism regions where the tax on lodging applies must be registered for the tax on lodging, regardless of their sales figures. They are also required to collect that tax and remit it quarterly to Revenu Québec.

Furthermore, sleeping-accommodation establishments that supply accommodation units must, as a rule, be registered for the GST and QST. They are required to collect those taxes and remit them to Revenu Québec. In that case, they may claim a refund of the taxes paid on property or services purchased for use in carrying on their business. The refund is known as an input tax credit (ITC) under the GST system and an input tax refund (ITR) under the QST system.

If a sleeping-accommodation establishment is a small supplier, it is not required to be registered for the GST and QST, nor does it have to collect those taxes. However, it cannot claim ITCs or ITRs for taxes paid on its purchases.

For more information, click on Tax on Lodging and GST/HST and QST.

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