Quebec short-term rental law: Bill 67, CITQ & taxes (2026) · Reserver.ca

In Quebec, a short-term rental is any tourist accommodation stay under 31 consecutive nights. Bill 67 (2023) requires CITQ registration, displaying your establishment number on every listing, and collecting the 3.5% lodging tax. Municipalities and condo boards can impose stricter rules. Provincial fines start at $2,500 per day of violation.

Related terms: CITQ · Bill 67 · Lodging tax · Short-term rental · Verify a CITQ number →

Understanding short-term rental

A short-term rental is tourist accommodation for fewer than 31 consecutive nights for the same guest. Airbnb, Vrbo, Booking, Expedia and direct booking (including Reserver.ca) all fall under this category as soon as rent is charged.

Beyond 31 consecutive nights for the same tenant, the lease falls under residential tenancy law (Tribunal administratif du logement) — no longer tourist accommodation under Bill 67. See our Short-term rental glossary entry for edge cases (back-to-back stays, commercial "mid-term" labels, etc.).

Short-term rental regulation: three layers

Quebec STR legislation applies in cumulative layers — a listing can be provincially compliant yet still illegal municipally or under condo bylaws:

1. Provincial (Bill 67 + CITQ): mandatory registration, displayed number, lodging tax, minimum safety standards.
2. Municipal: zoning, permits, night caps, seasonal restrictions — Mont-Tremblant, Charlevoix and the Laurentians each have their own rules (see below).
3. Condo / syndicate: declaration of co-ownership can ban short-term rental even when the city and province allow it.

Platforms (Airbnb, Vrbo, Booking) also face obligations since 2023: remove listings without a valid CITQ number and provide data to authorities on request.

The new law (Bill 67): why and since when

Bill 67 (officially the Act respecting mainly the improvement of tourist accommodation) took effect in September 2023. It strengthened obligations that had already existed since 2002 on tourist accommodation in Quebec, in response to the growth of Airbnb, Vrbo and other short-term platforms in a landscape where compliance varied widely from one region to the next.

The stated goals: traceability (every listing shows a verifiable number), platform accountability (platforms must remove unregistered listings) and tax fairness (collecting the lodging tax from all hosts, not just hotels).

CITQ registration: who, how, how much

Every owner offering accommodation for tourist purposes for stays of fewer than 31 consecutive nights must:

1. Obtain a CITQ registration number through the Register of Tourist Accommodation Establishments.
2. Display that number on every listing on Airbnb, Vrbo, Booking, your own website and any advertising.
3. Renew annually and keep your contact details and maximum guest count up to date.

Fees: a fixed annual schedule set by the ministry, on the order of a few hundred dollars depending on category. Current details are published on Québec.ca (link above). Typical processing time: 2 to 6 weeks — plan ahead before your first listing goes live.

Short-term rental taxation

The lodging tax (3.5%)

Quebec’s tax on lodging is 3.5% of the nightly rate, applicable to all stays under 31 nights in a registered establishment.

• If you rent through Airbnb, Vrbo or Booking: the platform collects and remits the tax to Revenu Québec on your behalf (Airbnb has done this since 2017).
• If you rent direct (Reserver.ca channel, your own site, etc.): you must collect and remit it to Revenu Québec quarterly.

In addition, if your rental income exceeds the $30,000 annual threshold, you must also register for GST and QST and collect those taxes — which becomes fairly common with a single well-occupied chalet.

Penalties for non-compliance

Fines under Bill 67 are substantial and can accumulate per day of violation:

• Individuals: $2,500 to $25,000 per day of violation (listing without a CITQ number, false declaration, etc.).
• Corporations: $5,000 to $50,000 per day of violation.
• Repeat offences: doubled amounts, plus possible criminal penalties.

Platforms (Airbnb, Vrbo, Booking) are themselves subject to penalties if they leave a listing online without a valid CITQ number; in practice, they now remove such listings automatically.

Municipal bylaws: a second layer

CITQ registration is necessary but not sufficient: most tourist municipalities in Quebec have added their own rules (zoning, quotas, seasonal restrictions). A few non-exhaustive examples:

• Mont-Tremblant: short-term rental allowed in designated zones (resort centre, specific sectors); elsewhere, a municipal variance is required.
• Petite-Rivière-Saint-François: strict rules on new authorizations since 2024; verify lot status before purchase.
• La Malbaie, Baie-Saint-Paul: specific zoning plus parking and noise-management requirements.
• Saint-Sauveur, Sainte-Adèle: discretionary authorization in several residential zones.

Always check with the municipal planning department before buying or launching. Reserver.ca maintains a detailed matrix for the hubs where we operate (Laurentians, Charlevoix, Eastern Townships) — available on request to our owner partners.

Compliant owner checklist (2026)

1. Verify municipal zoning compliance (before anything else).
2. Obtain your CITQ registration number.
3. Display the CITQ number on every listing, everywhere.
4. Register with Revenu Québec for the lodging tax (and GST/QST if applicable).
5. Put safety requirements in place: smoke and carbon monoxide detectors plus fire access.
6. Carry home insurance suited to short-term rental (standard residential policies do not cover it).
7. Document a noise / neighbour-management protocol.
8. Keep supporting records (lodging-tax filings, guest correspondence) for at least 6 years.

How Reserver.ca helps

Our partner program (Évasion and Liberté plans) handles CITQ registration, lodging-tax collection and remittance, GST/QST registration, and annual municipal compliance review. For a personalized net-income estimate, use our revenue estimator.

Frequently asked questions

What is the new short-term rental law in Quebec?

It is Bill 67 (An Act respecting mainly the improvement of tourist accommodation), effective September 2023. It strengthens CITQ registration, platform obligations and penalties — without replacing municipal bylaws or condo rules.

What are the Airbnb rules in Quebec?

Same framework as any short-term rental: mandatory CITQ number on the listing, lodging tax collected (by the platform or by you on direct bookings), municipal zoning compliance and suitable insurance. Airbnb has automatically removed listings without a valid CITQ number since 2023.

If I only rent to friends and family, does this apply to me?

No, provided no monetary consideration is exchanged. As soon as rent is paid — even a nominal amount — you fall under the tourist accommodation regime.

What if I rent for more than 31 consecutive nights to the same tenant?

Leases of 31 nights or more fall under the residential tenancy regime (Tribunal administratif du logement) and are excluded from Bill 67. Note: you cannot combine two stays under 31 nights to circumvent the rule.

I am a condo co-owner. Can the syndicate block me?

Yes. Declaration of co-ownership bylaws can prohibit short-term rental — and increasingly do since 2023. Bill 67 does not override what your declaration provides.

Is standard home insurance enough?

Almost never. A standard residential policy explicitly excludes commercial use. You need an STR endorsement or a dedicated short-term policy. Talk to your broker; several Quebec insurers (La Capitale, Beneva, Intact) offer suitable products.

How long does CITQ registration take?

Generally 2 to 6 weeks. Timelines lengthen in spring (high-season prep). Plan ahead.