| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$182.20 |
29 |
|
Percentage of total item cost: |
17.63% |
40 |
|
Overall tax index: |
122 |
29 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Montreal. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show how
Montreal compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Montreal currently has an
overall Tax Barometer index of 122,
indicating an
22% increase in
travel-related taxes since June 15, 1994.
This change can be
attributed to increases in all four sectors. For a five-day, four-night trip to
Montreal, travelers
can expect to pay approximately $182.00 in tourism-related taxes, a
total that ranks as the 24th highest among all
52 surveyed destinations. |
 |
Rank |
|
Average price for 5-day rental (mid-size) without taxes: |
$134.81 |
- |
|
Airport access fee/premium location surcharge: |
11.73% |
- |
|
Goods and services tax (GST): |
7.00% |
- |
|
Provincial sales tax (PST): |
7.50% |
- |
|
Vehicle licensing fee (per day): |
C$ 0.90 |
 |
|
Air conditioning recovery surcharge (per
day): |
C$ 0.71 |
- |
|
Total charges for 5-day rental with taxes: |
$175.05 |
- |
|
Total tax $ for five-day rental: |
$40.24 |
24 |
|
Percentage of total car rental cost: |
22.99% |
36 |
|
Car rental tax index: |
124 |
26 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Car rental taxes have increased 24% in Montreal since 1994, the
26th highest such increase among all 52 surveyed destinations.
This change can be attributed to a 1.0% increase in Quebec's
provincial sales tax in 1998, an increase in the airport access fee
(from 10.50% to 11.73% in 2001), and the introduction of an air
conditioning recovery surcharge and vehicle licensing fee in 2001.
The vehicle licensing fee was subsequently increased from C$ 0.80 to
C$ 0.90 per day in 2002. For a four-day mid-sized car rental, visitors
can expect to pay approximately $40.00 in taxes, a total that ranks as
the 24th lowest among all surveyed destinations. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$454.30 |
- |
|
Goods and services tax
(GST): |
7.00% |
- |
|
Provincial sales tax (PST): |
7.50% |
- |
|
Local lodging tax (per night): |
C$ 2.00 |
- |
| Total
charges for 4-nights lodging with taxes: |
$528.66 |
- |
|
Total tax $ for four-nights: |
$74.36 |
32 |
|
Percentage of total hotel room cost: |
14.07% |
42 |
|
Hotel
tax index: |
121 |
42 |
Summary: Taxes on hotel rooms in
Montreal have increased 21% since 1994, the 11th highest such increase
among all 52 surveyed destinations. This change can be
attributed to an increase in Quebec's provincial sales tax on lodging,
which was increased from 6.5% to 8.0% in 1998, and to the introduction
of a C$ 2.00 per night lodging tax in 1997. Visitors can expect
to pay approximately $74.00 in taxes for four nights of lodging, a
total that ranks as the 21st highest among all surveyed destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$288.08 |
- |
|
Goods and services tax
(GST): |
7.00% |
- |
|
Provincial sales tax (PST): |
7.50% |
- |
|
Total charges for 12 meals with taxes: |
$329.85 |
- |
|
Total tax $ for 12 meals: |
$41.77 |
33 |
|
Percentage of total restaurant meals cost: |
12.66% |
33 |
|
Restaurant tax index: |
107 |
33 |
Summary: Taxes on restaurant meals in Montreal have
increased 7% since 1994, the result of a 1.0% increase in Quebec's
provincial sales tax in 1997. This change ranks as the 17th
largest increase among all 52 surveyed destinations. Travelers
can expect to pay around $42.00 in taxes for 12 restaurant meals, a
total that ranks as the 20th highest among all surveyed destinations. |
 |
Rank |
|
Montreal airport improvement fee: |
C$ 15.00 |
- |
|
International air travelers security charge: |
C$ 24.00 |
|
|
Total tax $ for international arrival and departure: |
$25.83 |
37 |
|
Percentage of total trip cost: |
2.50% |
39 |
|
Air passenger tax index: |
156 |
25 |
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Taxes on international airline passengers in Montreal have increased
56% since 1994, the 25th largest increase among any surveyed
destination. This change can be mainly attributed to the
introduction of
the international air travelers security charge in 2002. This C$
24.00 fee (C$ 12.00 for one-way flights) was introduced to pay for
enhanced security systems at Canadian airports. The index was
also affected by an increase in Montreal's airport improvement fee
(from C$ 10.00 to C$
15.00) in July 2001. The $25.83 in taxes collected on an international
arrival/departure ranks as the 15th highest among all 52 surveyed
destinations. |
 |
|
Barometer No. 1:
The 2.0% increase in
the overall index was due to a C$ 2.50 increase in the international
air transport tax imposed on departing travelers.
Barometer No. 5:
A new C$ 2.00/day tourist tax on lodging was introduced.
Barometer No. 6:
The Canadian air transportation tax was reduced from C$ 27.60 to C$
15.00. Also, a new airport improvement fee of C$ 10.00 was
introduced.
Barometer No. 7:
Quebec's provincial
sales tax on meals and car rentals was increased from 6.5% to 7.5%.
The lodging tax was increased from 6.5% to 8.0%.
Barometer No. 9:
Air passenger charges were reduced when the Canadian government
abolished the C$ 15.00 Canadian air transport tax.
Barometer No. 10:
The airport access fee for car rentals was increased to 11.73%, while
fees for vehicle registration (C$ 0.80/day) and air conditioner
recovery (C$ 0.71/day) were introduced. Also, the airport improvement
fee was increased from C$ 10.00 to C$ 15.00, affecting airline
passengers. This change went into effect 7-15-01.
Barometer No. 11:
The vehicle
registration fee was increased from C$ 0.80 to C$ 0.90, affecting car
rental rates. In the airline sector, a new international air
traveler’s security charge was introduced at a rate of C$ 12.00 for
one-way flights and C$ 24.00 for round trip flights. The revenue is
earmarked for new security measures at Canadian airports.
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