Hotel Le Germain Maple Leaf Square
Although immersed in the city's vibrant core, just steps from the Air Canada Centre, Hôtel Le Germain Maple Leaf Square is a quiet oasis offering elegance and refinement. Hôtel Le Germain Maple Leaf Square's immense windows and glimmering metal facade make a distinct impression. In harmony with Le Germain style, the hotel showcases natural elements such as wood and stone. Business and leisure travellers alike will recognize Le Germain Boutique-hotels' unparalleled warmth, comfort and sophisticated design. Both the public spaces and guest rooms are designed to foster relaxation. To further incorporate a sensation of grandeur, an elliptical glass column transcends five storeys at the core of the building. At Hôtel Le Germain Maple Leaf Square, a room is not a hotel room; it is a private sanctuary enveloped in natural light with generous, operable windows and warm wood accents. Le Germain guest rooms are elegantly designed, yet never at the expense of warmth and comfort. Naturally lit, spa-like bathrooms with rainfall showers, goose-down duvets, feather pillows and comfy chairs will make you feel pampered, relaxed and rejuvenated.
Hotel Le Germain Maple Leaf Square
Government Relations > Legislative Updates > Taxation > GST/ HST on Accommodation
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Charging GST/ HST on Accommodation


Please see below information from Canada Revenue Agency (CRA) website relating to GST/ HST on Accommodations.

For the full CRA Report on GST/HST Information for the Travel and Convention Industry click here.

"Generally, you have to charge the GST/HST when you rent out a suite or room in a hotel, motel, inn, or boarding house or provide similar accommodation. However, you do not have to charge the GST/HST if situation 1 or 2 applies.

Situation 1

The rental of a residential unit (for example, a hotel room, suite, or apartment) is exempt if it is rented for $20 or less per day of occupancy, regardless of the rental period.

Situation 2

The rental of a residential unit is exempt if the unit:

■ qualifies as a residential complex, (please see definiton of "residential complex") or is a residential unit (for example, a hotel room, suite, or apartment) in a residential complex; and

■ is rented as a place of residence or lodging by the same individual for a continuous period of one month or more.

Note: When monthly room rentals are exempt from the GST/HST, how often the room charge is billed (for example, daily, weekly, or monthly) does not change the exempt status, as long as the arrangement gives the tenant or customer continuous use or possession of the same room for at least one month.

Is my establishment a residential complex?

We consider your establishment to be a residential complex if more than 10% of all of the residential units (hotel rooms, suites, apartments) in your establishment are rented for continuous possession or use of 60 days or more."