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- 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
Billing the tax on a unit rented for resupply
You must collect the tax on lodging when you bill accommodation units to persons (such as travel agents, convention organizers, social clubs) that intend to resupply the units to other persons for a price.
For accommodation units located in a region where the $2 tax on lodging applies, add $2 to the price of each unit.
For accommodation units located in a region where the 3% tax on lodging applies, do not calculate the tax at that rate. Collect $3 for each unit instead.
For accommodation units provided free of charge, collect the $2 or $3 tax (depending on the region). GST and QST are charged on that amount.
Example
A hotel owner bills a travel agent for 20 rooms for one night. The travel agent then charges each of his clients the price of the room, including the tax on lodging.
| 20 rooms (one night) (20 x $90) | $1,800.00 | |
| 2% tax on lodging (20 x $2) | + | $40.00 |
| Subtotal | $1,840.00 | |
| GST ($1,840.00 x 6%) | + | $110.40 |
| QST ($1,950.40 x 7.5%) | + | $146.28 |
| Total | $2,096.68 |
| 20 rooms (one night) (20 x $90) | $1,800.00 | |
| 3% tax on lodging (20 x $3) | + | $60.00 |
| Subtotal | $1,860.00 | |
| GST ($1,860.00 x 6%) | + | $111.60 |
| QST ($1,971.60 x 7.5%) | + | $147.87 |
| Total | $2,119.47 |
