Short-term rental operators
must start collecting the Municipal Accommodation Tax (MAT) starting January 1, 2021, for the first quarterly payment deadline of April 30, 2021. Further information on how to submit your MAT payment will be coming in early 2021.
The MAT tax provides funding for Tourism Toronto, which supports the tourism industry, as well as programs and services that visitors take advantage of when visiting (e.g. roads, transit, culture, parks, natural areas and recreation).