As a registered short-term rental operator, you are required to collect and remit a six per cent Municipal Accommodation Tax (MAT) on all rentals. All operators must file a MAT report on a quarterly basis even if no tax was collected or if the tax was collected and paid by the short-term rental company(s) you use (e.g. Airbnb).

If you need assistance, please contact us by dialing 311 for the Tax & Utility Inquiry Line.


Form ID: 17-0323-2021-01Revenue Services and Municipal Licensing and Standards collect personal information (which includes the operator’s valid Ontario Driver’s Licence or Ontario Photo Card number) on this form under the legal authority of the City of Toronto Act, 2006, SO 2006, Chapter 11, Schedule A, sections 8, 267 and 270, and the Toronto Municipal Code, Chapter 758, Taxation, Municipal Accommodation Tax. The information is used by Revenue Services to process, review, and evaluate reports relevant to the collection and remittance of tax; and otherwise enforce the provisions of Chapter 758. Questions about this collection can be directed to the Manager of Operational Support, Revenue Services, 5100 Yonge Street, Lower Level, Toronto, Ontario, M2N 5V7 or by telephone at 416-395-0125.