Resumo: Several cities around the world are self-proclaimed 'smart' by integrating, in varying degrees, new technologies in the different spheres of the city. Nevertheless, despite this effervescence around the smart city, the concept requires more conceptualization from the researchers. This is even more important when it comes time to distinguishing between smart city and smart destination. The relationship between these two concepts is blurred and the transition from the smart city to the smart destination is not automatic. This situation is explained by the fact that the intrinsic characteristics of their respective target populations, being the citizens and the tourists, are different. This article compares three Canadian cities in the province of Quebec with the aim of demonstrating that the realization of a smart destination project requires the adaptation of governance structure and the involvement of all the stakeholders and more particularly in tourism.
