The tax on lodging is used to finance the Fonds de partenariat touristique (Tourism Partnership Fund) set up to support and strengthen the Quebec tourism industry.
Generally, the tax on accommodation is 3.5% of the nightly rate. The Accomodation Tax is calculated on the nightly rate only.
The tax on accommodation does not apply to rentals:
- of a camping site;
- an accommodation unit in a youth hostel, a vacation center;
- from an accommodation unit for six hours or less, or for a period of more than 31 consecutive days;
- an accommodation unit offered on an irregular basis, e.g. once a year during a festival, once a year during an away vacation, every year during spring break.
For detailed information, consult the official document on the Revenu Québec website:
La taxe sur l'hébergement (IN-206)
Partnership Fund - Marketing Credit
Use of marketing credit
As a thank you to the lodging establishments that collect the Accomodation Tax from visitors, a marketing credit is available to allow the collectors to recover a value of 15% of the amount collected.
Until now, the use of the marketing credit was applicable to marketing actions and promotional tools carried out by the RTA.
- Purchase of advertising in the tourist guide;
- Purchase of advertising in bicycle, motorcycle, snowmobile or ATV cards, etc;
- Purchase of advertising in traditional media (e.g.: Journal de Québec, radio, TV, etc.) and digital media;
- Keyword campaign;
- Networking activities in business tourism;
On June 10, 2016, the members of the Board of Directors of Tourisme Centre-du-Québec ratified an extension of the use of the marketing credit to promotional actions not initiated by the RTA.
From now on, 25% of the total annual credits, previously declared to the RTA, can be used to pay suppliers' invoices addressed to the RTA. These invoices will not be exclusive to marketing actions or promotional tools initiated by the RTA.
The establishment that collects the accommodation tax may, for example, send an invoice from a media outlet for placement in that outlet or an invoice from a printer for the production of a brochure. These invoices must be sent to the RTA. The association will apply 25% of the credit submitted to date for the current year. As far as possible and depending on the constraints of the media, it would be appropriate for the Tourisme Centre-du-Québec logo to be integrated into the publicity to give more weight to everyone's actions.
As is the case for marketing and promotional tools initiated by the RTA, 85% of the credit can be applied to the submitted invoice. Lodging establishments are therefore responsible for the remaining 15% and 100% of applicable taxes.
We remind you that in order to benefit from this credit, you must send the RTA your quarterly declaration submitted to Revenu Québec along with proof of payment. Upon receipt of your declaration, we will reserve 15% for promotional credit that you can use for marketing actions with the RTA or now for your own marketing actions, up to a maximum of 25% of the annual credit.
Filing of Accommodation Tax proof
You are an accommodation that collects the amount of the Accomodation Tax from visitors and wish to participate in the marketing credit program? Send your copies of proof of government tax deposit confidentially via email to Denis Villeneuve.