A four per cent Municipal Accommodation Tax (MAT) across Toronto applies to:
As a registered hotel operator, you are required to collect and remit a four per cent MAT on all room rentals. The MAT is applied on all room rental accommodations of four hours or more, and continuous stays of 30 days or less.
To submit your Hotel Municipal Accommodation Tax Report, you will need:
Once you submit your MAT report, make a note of the amount of tax owing, which will be calculated on your MAT report.
You can correct a previously submitted report. Corrections will only be accepted for the six most recently elapsed reporting periods. A corrected report will automatically replace the report you previously submitted for that reporting period.
You are also required to keep a record of all accommodation transactions for three years, including revenue collected and any exemptions that may apply during a reporting period.
The MAT report and payment are due on a monthly basis, within 15 days of the end of the month, according to the following schedule:
|Reporting Period||Due Date|
Once you file a MAT report online, you can make payment through your financial institution using online banking, telephone banking, at an automatic teller or in-person, using your payment ID.
Note: Please make payment a few days in advance of the due date to ensure payment reaches the City prior to the due date.
Electronic Funds Transfers are also accepted. Contact firstname.lastname@example.org for details.
Step 1: Complete your MAT Report and note the amount of tax owing for the specified reporting period.
Step 2: Remit your MAT through your financial institution through online banking, telephone banking, at an automatic teller or in person using your payment ID provided at the time of registration, in the format: XXXXXXXXXMATHXXX. The payee is TORONTO (CITY OF) MAT HOTEL TAX.
It is your responsibility to ensure that the correct amount of MAT is paid to the City.
The MAT is subject to HST. You will need to pay this HST, along with your other HST payments, to the Canada Revenue Agency.
Sample calculation of the MAT and HST below:
Interest applies on any overdue MAT payment at a monthly rate of 1.25 per cent from the first day after the tax payment is due, up to and including the date on which the tax is paid in full. After that time, interest will apply on the principal amount owing during the default period at an annual rate of 15 per cent.
A non-sufficient funds (NSF) charge of $40 will be applied to all MAT payments not honoured by a financial institution.
To register a hotel or change an existing registration, please contact email@example.com.