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:
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 firstname.lastname@example.org
To dispute or object to the information contained in the Notice of Assessment or Statement of Disallowance:
Submit your dispute by mail or email:
City of Toronto
Revenue Services, Municipal Accommodation Tax
5100 Yonge St., Lower Level
Toronto, ON M2N 5V7