Operators of transient accommodation will be required to retain all records and documents necessary to enable an accurate determination of the MAT for three years.

The City and its agents will have the power to enter on land for the purpose of inspecting documents to ensure compliance with its bylaw, and will have the power to audit and request information from any operator, including:

  • audit or examine the books and records that relate to the amounts payable to the City; and
  • require an operator to produce all documents required by the City for an audit, and to answer all questions relating to the audit and give all reasonable assistance with the audit.

A Notice of Assessment may be issued as a result of an audit.

If the MAT was wrongly paid or remitted, a request for a refund of an adjustment of a credit balance can be made within 24 months after the payment date.

If a request for a refund or adjustment of credit balance is refused, a Statement of Disallowance will be issued specifying the reason and the amount of the disallowance.

Submit your refund request to mat@toronto.ca

Dispute Resolution Process:

To dispute or object to the information contained in the Notice of Assessment  or Statement of Disallowance:

  • Submit a Notice of objection to the Chief Financial Officer (CFO) within 60 days from the day of mailing or delivery by hand of the Notice of Assessment or Statement of Disallowance. The Notice of Objection should clearly describe each issue raised and fully set out the facts and reasons for objection.
  • The CFO will review the Notice of Objection and reconsider the Notice of Assessment or Statement of Disallowance and notify the person who has made the objection of action taken in writing.
  • If you disagree with the CFO’s decision, the person who has served the Notice of Objection has 90 days from the day on which the notice was mailed to appeal the decision to Council.
  • The Government Management Committee will act as the City’s appeal and dispute resolution body for the MAT and will be delegated the power to hold all hearings of such appeals, and will make recommendations to Council for final approval

Submission of Dispute:

Submit your dispute by mail or email:

City of Toronto
Revenue Services, Municipal Accommodation Tax
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7
Email: mat@toronto.ca

Offences and Fines:

  • Every person who contravenes any provision of the MAT by-law is guilty of an offence and upon conviction is liable to a fine of not more than $100,000.
  • The following will be continuing offences, punishable upon conviction for each day the offence continues:
    • Failure to remit the Tax
    • Making false statements
    • Interference with or failure to comply with an Audit
  • For continuing offence, the minimum daily fine shall not exceed $500 and the maximum daily fine shall not exceed $10,000 for each day the offence continues. The total of all the daily fines for continuing offence is not limited to $100,000.
  • A system of special fines is established in an amount the court deems appropriate for the contravention of the by-law to eliminate or reduce any economic advantage or gain from contravention of the by-law.


  • If a MAT remittance has not been received, is in the opinion of the CFO based on erroneously reported information, or if an operator has failed to report the required information, the City will assess the MAT, together with applicable interest and penalties (the “Assessment”), and notify the operator in writing.
  • If remittance has not been received within 30 days of the date of the issuance of an Assessment, the CFO is delegated the authority to determine the appropriate collection mechanism, in consultation with the City Solicitor where necessary, to collect the unremitted tax which collection mechanism may include:
    • Bringing an action in the courts to recover any unremitted MAT-Hotel;
    • Referral to a bailiff or collection agency for collection of the unremitted MAT
    • Garnishment of amounts owing to the operator by third parties, or registration of a lien on the property
    • In the case of a failure to remit by a short-term rental operator, revocation of the operator’s registration under the Short-Term Rental by-law.