The Hotel Municipal Accommodation Tax (MAT) Reporting Service is now available. Payments must also now be made directly to the City.

A four per cent Municipal Accommodation Tax (MAT) across Toronto applies to:

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

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:

  • A valid payment ID and the name your hotel is operating as that were provided upon registering your hotel for the Municipal Accommodation Tax.
  • The number of rooms available for the reporting period.
  • The number of rooms rented for the reporting period.
  • The average daily rate for the reporting period.
  • The total room revenue for the reporting period.
  • The total exemptions per City of Toronto By-law 296-2018 for the reporting period.

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
January February 15
February March 15
March April 15
April May 15
May June 15
June July 15
July August 15
August September 15
September October 15
October November 15
November December 15
December January 15

 

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 mat@toronto.ca 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:

  • Total room revenue: $150
  • Total exemptions: $50
  • Room revenue subject to MAT: $100
  • Total MAT due 4 per cent: $4
  • HST 13 per cent:  $13.52
  • Total: $117.52

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 mat@toronto.ca.