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Sleeping-accommodation establishments and consumption taxes

If you operate a hotel establishment, tourist home, bed and breakfast establishment, hospitality village or another sleeping-accommodation establishment such as a rooming house, then you should take note of the information below about the application of the GST, the QST and the tax on lodging.

GST and QST

You must register for the GST/HST and QST if the total taxable worldwide supplies you made in a given calendar quarter or in the four-quarter period that precedes a given calendar quarter, including supplies made by your associates, is greater than $30,000.

If this is your situation, you must collect the GST and QST and remit them to us using the GST/HST-QST Return(form FPZ-500-V). You can also recover the taxes you pay on the purchase of goods and services that you use in the operation of your business by claiming input tax credits (ITCs) under the GST/HST system and input tax refunds (ITRs) under the QST system.

However, if the total taxable worldwide supplies you made in a given calendar quarter or in the four-quarter period that precedes a given calendar quarter does not exceed $30,000, you are considered a small supplier. As a small supplier, you are not required to register for the GST/HST or QST. If you do not register for the GST/HST and QST, you are not required to collect or remit the GST/HST or QST and you cannot claim ITCs or ITRs for the GST/HST or QST you pay on your purchases.

Tax on lodging

If you operate an establishment in a region where the tax on lodging applies, you must register for that tax, regardless of your total taxable supplies. You need only register once for all your establishments, even if you operate establishments in more than one tourism region in which the tax on lodging applies. However, upon registration, you must indicate where each of your establishments is located.

The tax on lodging must be collected every time an accommodation unit is supplied for more than six hours per 24-hour period in a sleeping-accommodation establishment. To charge the tax on lodging, you must use the amount or rate in effect in the tourism region in which your sleeping-accommodation establishment is located. You must collect the tax and remit it to us every three months using the Return Respecting the Tax on Lodging (form VDZ-541.26-V). You must file the return with us by the last day of the month following the calendar quarter for which the return is being filed.

Please keep in mind that the revenue from the tax on lodging finances the tourism partnership fund that was set up to support and promote the Québec tourism industry.

For more information, see the brochures IN-202-V, Should I Register with Revenu Québec? and IN-260-V, Tax on Lodging. You can also contact us.

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