Is this a mandatory or a voluntary tax.
What is mat tax in ontario.
Municipal accommodation tax in 2017 the ontario government through legislation provided municipalities with the ability to add a municipal accommodations tax mat and each ontario municipality will now have the option to implement such a tax.
All toronto hotel motel and hostel guests will be paying a four per cent tax on accommodations as of april 1.
Hotels and individuals offering short term rentals must pay a four per cent municipal accommodation tax mat.
Orhma strongly opposed this and unsuccessfully advocated against a mat.
Accommodation providers guests.
City of toronto municipal accommodation tax register for mat hotel here.
The introduction of the mat follows the province of ontario passing of bill 127.
Roads transit culture parks natural areas and recreation.
The city says it is implementing the municipal accommodation tax known as mat to.
On march 4 2018 council endorsed the implementation of a four percent mat in principle subject to staff reporting back with more details on its implementation.
Stronger healthier ontario act budget measures 2017 which allows lower or single tier municipalities in ontario to charge a mandatory mat often referred to as a hotel tax the addition to the ontario municipal act 2001 the act and accompanying ontario.
Hst applies in new brunswick newfoundland and labrador ontario prince edward island and nova scotia.
Goods to which the provincial sales tax or harmonized sales tax are applied vary per province as do the rates.
On thursday november 23 2017 the province of ontario issued the transient accommodation regulation 435 17 which came into force december 1 2017 and provides the necessary provisions for municipalities across ontario to implement a municipal accommodation tax mat.
Vaughan has set the rate at four 4 per cent consistent with other jurisdictions in ontario.
The mat tax provides funding for tourism toronto which supports the tourism industry as well as programs and services that visitors take advantage of when visiting e g.
Mat is a mandatory charge that would be included in the accommodation payment at the time of booking with the hospitality operator.
City council approved a mandatory mat on january 31 2018.
Accommodation providers guests city of mississauga municipal accommodation tax faqs are available for both.
How is the municipal accommodation tax rate set.