The amount of your customers' contribution corresponds to a percentage of their tourism services, namely 0.35%. For example, if your customer purchases $1,000 in services, his or her contribution to the Fund will be $3.50.

The contribution to the Fund must be clearly indicated on the receipts and invoices that is given to the customer. It must appear under "Contribution to the Compensation Fund for Customers of Travel Agents" or "FICAV contribution."

This contribution does not apply to tourism services purchased by a customer before November 1, 2021, even in a payment is collected after that date.

The contribution to the Fund applies to tourism services a customer purchases from a travel agency, regardless of whether the customer is a resident of Québec. Such services include, for example:

  • passenger tickets, including airport fees and air fare;
  • car rental fees;
  • accommodation services (hotel room);
  • food services included in a trip;
  • recreational or sports activities reserved through a travel agent, such as the purchase of tickets to visit an amusement park;
  • seat reservation fees;
  • visa fees;
  • fees related to more flexible contractual conditions. They generally concern changing the date of a trip, cancelling a trip, or transferring a trip to a loved one.

You must calculate the amount of the contribution for these services before:

  • adding the costs of travel insurance and travel accessories purchased by the customer;
  • charging a file processing fee;
  • calculating the GST and QST.

Example of a calculation of the amounts of the contribution

Elements to Take into Account in the Calculation Amount GST QST Total
Taxable tourism services





Non-taxable tourism services





File and document issuance fees





Compensation Fund for Customers of Travel Agents (0.35% of the tourism services):

Taxable portion





Non-taxable portion





Summary of the Invoice  
Total – tourism services


Total – other fees


Total – contribution to the Compensation Fund for Customers of Travel Agents


Total GST


Total QST


Total of the invoice


The Revenu Québec website provides additional details on collecting GST and QST.

Tax or contribution?

The amount you collect from your customers is not a tax. Taxes are amounts that are collected by a government to fund its programs and services.

The contribution to the Compensation Fund for Customers of Travel Agents is not remitted to the government. It is deposited in a trust account and is only used for one purpose: to constitute a fund intended to provide financial protection for customers of travel agents in the event they have a problem.

Contribution deposits

The amounts collected must be deposited in a trust account until they are sent to the Office de la protection du consommateur.

The amount of the contribution from travellers is determined by the Regulation respecting travel agents. This contribution decreases in accordance with the amount available in the Fund to reimburse or compensate customers of travel agents.

Amount in the Fund Amount of the Contribution Period Covered
Up to $75 M 0.35% of the purchase amount November 2004 to March 31, 2012
Between $75 M and $100 M 0.2% of the purchase amount April 1, 2012 to March 31, 2014
Over $100 M 0.1% of the purchase amount April 1, 2014 to December 31, 2018
Over $125 M 0.1% of the purchase amount (credit applicable) January 1, 2019 to October 31, 2021

A contribution set at 0.35% of the cost of the tourism services purchased by the customer exceptionally applies from November 1, 2021 to December 31, 2023. This contribution is a result of a temporary amendment to the Regulation respecting travel agents. The situation will be reassessed on the basis of the Fund surplus as of March 31, 2022.

The Office provides answers to frequently asked questions about the Contribution to the Compensation Fund for Customers of Travel Agents (FICAV). For more information, see questions about the collection of contributions (in French only).

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Last update : December 7, 2021

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The information contained on this page is presented in simple terms to make it easier to understand. It does not replace the texts of the laws and regulations.