The tax on lodging finances the Fonds de partenariat touristique (tourism partnership fund) with a view to supporting and promoting Québec's tourist industry. The tax applies in all tourism regions in Québec that have submitted a request to that effect through their tourism association.
The tax charged is $2 per overnight stay or 3% of the rental price of the unit, depending on the tourism region concerned. The tax must be collected each time a tourist accommodation unit is rented, for more than six hours per day, in an establishment subject to the tax.
The tax does not apply to the rental of
The 3% tax is calculated on the rental price of the overnight stay. The rental price does not include the value of any other property and services provided with the lodging.
You must register for the tax on lodging if
To register, complete the Application for Registration (form LM-1-V), or use the electronic service Registering a new business for Revenu Québec files.