Lodging Tax

Taxe sur l'hébergement

Act Respecting Tourist Accommodation Establishments

Every tourist accommodation establishment located in Québec must hold a classification certificate and an establishment number, which needs to appear on any offer to lease a sleeping-accommodation unit (e.g., bedroom, apartment, house, chalet) to tourists, for a fee, for a 31-day period or less (i.e., per overnight stay, per week or per weekend), that is on all media. Québec adopted this act to ensure:
o a level of quality for any and all service and installation offered;
o a security through a liability insurance; and
o that the same rules apply for every tourist accommodation establishment operator.

Tax on Lodging

The tax on lodging is applied when renting a sleeping-accommodation unit in select sleeping-accommodation establishments. For the Magdalen Islands region, a standardized tax on lodging of 3.5% per overnight stay is applied since November 1, 2016. It should be noted that 81% of the region's establishments voted in favour of this standardized rate. For more information about the result, please refer to the press release (in French only).

The standardization of the tax allowed for:
o a greater equity in pricing between the various tourism regions;
o the consolidation of the tourism region's marketing budget;
o the worldwide promotion and marketing of the Îles de la Madeleine through the new organization;
o the member tourist accommodation establishments of an ATR to benefit from marketing credits in order to promote their accommodation.

 

 

 What are the marketing credits?

An amount equivalent to 20% of the full tax on lodging declared quarterly to Revenu Québec by the sleeping-accommodation establishments. This amount is allocated specifically to each establishment, allowing them to promote their accommodation. Each establishment must submit a request to their ATR, while being a member in good standing of the latter.

For more information about the Act respecting tourist accommodation establishments, the tax on lodging and the marketing credits, please check the following documents.

 

Documents

  • Actions éligibles à l'utilisation des crédits marketing (french only)

    Actions éligibles à l'utilisation des crédits marketing (french only)

    Here is a list of actions eligible for the use of your marketing credits. For more information, contact our marketing agent now!

    Download this file
    (123 Kb)

  • Registration form marketing credit program

    Registration form marketing credit program

    Form to be completed to register for the marketing credits program.

    Download this file
    (120 Kb)

  • How to register for marketing credits

    How to register for marketing credits

    This document will give you information about the tax on lodging, marketing credits and the steps to follow to register for marketing credits.

    Download this file
    (132 Kb)

  • Tourist Establishments Act

    Tourist Establishments Act

    In Quebec, the Act and Regulation respecting tourist accommodation establishments, stipulate that anyone wishing to offer accommodation for tourists must have a classification certificate or a principal residence certificate.

    Details
  • Tax on lodging publication - Revenu Québec

    Tax on lodging publication - Revenu Québec

    This publication is intended for any person that operates an establishment in a tourism region participating in the Québec government's tourism partnership fund. It provides information about the tax on lodging, and explains how to bill and collect the tax, and how to remit it to Revenu Québec.

    Details

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