• General information
• When should you register?
• Small supplier
• GST-QST
• Source deductions
• Insurance premiums
• Tobacco tax
• Fuel tax
• International Fuel Tax Agreement (IFTA)
• Tax on lodging
• Specific duty on new tires
• Logging operations
• Municipal taxation
• The clothing industry
• Documents

• Registering a new business for MRQ files
• Viewing the status of your request

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• Fondation de l'entrepreneurship (available in French only)
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• Québec Entrepreneurship Contest

Tax on lodging

If you operate a sleeping-accommodation establishment (such as a hotel or a bed and breakfast) located in a tourism region where the tax on lodging applies, you are required to collect the tax.

Before the day on which you are first required to collect the tax, complete form LM-1-V, Application for Registration, or use the electronic service Registering a new business for Revenu Québec files. In your application, you must identify each of the establishments you own in a region in which the tax applies.

For further information, click on Lodging in the section "Consumption taxes."