Do you operate a hotel, tourist home, bed and breakfast establishment, hospitality village or outfitting operation? If so, you are required to collect the tax on lodging. This section contains explanations on how this tax applies.

• General information
• Billing the $2 tax on lodging
• Billing the 3% tax on lodging
• Billing the tax on a unit rented for resupply
• Remitting the tax to Revenu Québec
• Documents
• Remittance schedules