News and Insights

Québec Announces New Obligations for Operators of Digital Accommodation Platforms

Tax Development Oct 15, 2019

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.”