New Rate for the Tax on Lodging in Three Tourism Regions
As of July 1, 2012, the tax on lodging of $2 per overnight stay will increase to $3 per overnight stay in the tourism regions of Abitibi-Témiscamingue, Centre-du-Québec and Outaouais. This new rate will apply to any supply of a sleeping-accommodation unit billed and occupied after June 30, 2012.
Operators of a sleeping-accommodation establishment in these regions will have to collect the tax on lodging at a rate of $3 per overnight stay. However, they will not have to pre-collect the $3 tax for accommodation units billed to a travel intermediary, where the price of such units was set under an agreement reached before July 1, 2012, between the operator and the intermediary, and their occupation by tourist customers takes place between June 30, 2012, and April 1, 2013. In these circumstances, operators must pre-collect the $2 tax, as is currently the case.
For more information, refer to the Information Bulletin 2012-3 published by the Ministère des Finances.