Québec Announces New Obligations for Operators of Digital Accommodation Platforms

Effective January 1, 2020, operators of digital accommodation platforms (e.g., Expedia and Airbnb) that receive consideration for the rental of a unit in a sleeping accommodation establishment that is subject to the tax on lodging will be required to:

• Register for the tax;
• Collect the 3.5% tax on taxable accommodation provided by the platform; and
• Report and remit the tax collected in each tourism region on a quarterly basis.

For more information, see Revenu Québec News Release NR2019/10/15, “Tax on Lodging – Mandatory Registration for Digital Accommodation Platform Operators.”