What is the Minimum age to rent out a hotel room?
Renting Rooms to Minors – Click here to view the document prepared by the Hotel Association of Canada (HAC).
Is there HST charged on stays of 30 days or more?
*Accommodation in non-residential complexes – Taxable unless $20 or less/day Sch V, Part I, para 6(b)5.
Rents charged for the use of a residential unit that is not within a residential complex are usually taxable, regardless of the period of occupancy, unless the unit is rented for $20 or less per day. For example, a hotel must charge GST/HST on the rental of a unit for a period of continuous occupancy by an individual, if the accommodation is provided at more than $20 per day.
*Hotel vs residential complex
6. A hotel or motel does not qualify as a residential complex if all or substantially all (i.e., 90% or more) of the supplies of the residential units by way of lease, licence, or similar arrangement are, or are expected to be, for periods of less than 60 days.
*Revenue Canada – GST HST Memoranda Feb 1998
Does a Diplomat or International Representatives pay GST/HST on a hotel booking?
Yes a Diplomat or International Representative does pay the GST/HST on hotel night stays. They can complete a GST498 form for receive rebate. For more information click here.
If a hotel leases out the restaurant, is the restaurant considered a 3rd party that provides a service on behalf of the operator?
If a hotel leases the restaurant, yes the restaurant is considered a 3rd party because it is located in the hotel and guests would not distinguish one from the other.
With leased out restaurants in hotels, are the leasees required to be 3rd party trained by hotel or do they do their own training?
While the restaurant company would be required to train their staff the hotel is still responsible for ensuring that the restaurant staff are trained. There remains liability for the hotel. It would certainly be advisable that the two parties work collaboratively together to ensure all staff are trained to a common standard.
What fire prevention information do I need to know for my operations?
Restaurants present a significant fire risk that could destroy the entire hotel complex if not properly protected and maintained. To learn more view Loss Prevention documents prepared by Western Financial Insurance below: