Are you the owner of a property you would like to rent out for periods of 31 days or less?
According to the Québec law on tourist accommodation (in French only, more information in English on Revenu Québec, official documentation available on LégisQuébec), you must get issued a valid establishment number and display it at all times, and report the tax on lodging to Revenu Québec.
How to obtain an establishment number
1- The owner must ensure the accommodation follows municipal urban planning regulations. To this end, they must get a notice of municipal compliance (form in French only, more information in English on the CITQ website) signed by the municipality.
2- The owner must then apply for registration with the CITQ, or Corporation de l'industrie touristique du Québec. For campsites and/or ready-to-camp establishments, the registration must be filled with Camping Québec.
To apply for registration, please fill out the appropriate form according to the type of accommodation:
• For general tourist accommodation establishments (motels, hotels, inns, vacation homes, secondary residences), please use this form.
• For youth tourist accommodation establishments (establishments where at least 30% of the accommodation units are beds in one or more dormitories), please use this form.
• For primary residence establishments, please use this form.
• For campsites and/or ready-to-camp establishments, please use this form (in French only).
3- Fill out and submit the appropriate form, either with the CITQ or Camping Québec according to the type of accommodations, along with the additional documentation required and payment of the registration fees.
Additional documentation required
• Title of property, municipal tax notice or lease agreement;
• Proof of public liability insurance of at least $2,000,000 per occurrence;
• Photographs showing the exterior and interior of the establishment, as intended to be used for promotion on digital accommodation platforms;
• If applicable, a copy of the provisions of the declaration of co-ownership or the rental contract allowing the operation of your residence for purposes of tourist accommodation
Violations and fines
The operation of an unregistered tourist accommodation establishment is liable to a fine of $2,500 to $50,000. Revenu Québec is in charge of the inspections and investigations falling within the application of the Tourist Accommodation Act and corresponding regulations, and the enforcement of the resulting penal provisions (in French only). Fines for other violations vary from $1,000 to $100,000.
How to report a non-compliant establishment
If you believe that a person or a business is in violation of the Tourist Accommodation Act and its regulations, you can make a non-compliance report with Revenu Québec.
More information on violations and fines (Revenu Québec)
Short-Term Accommodations
Toll-free: 1 866 423-3234
