The City of Toronto will host a public information session on the MAT to provide accommodation providers an opportunity to ask questions on the new tax provisions. Please see details below:

Effective April 1, the City of Toronto is implementing a four per cent Municipal Accommodation Tax (MAT) on hotels in Toronto.

The MAT is applicable to all rooms used for rental accommodation for four hours or more and continuous stays of 30 days or less for:

  • hotels (including full service, limited service, small hotels)
  • motels
  • hostels
  • clubs (private or fraternal)
  • condo Hotels
  • the portion of a multi-use complex that is used to provide transient accommodation