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.

What is mat tax in ontario.

Mat is a mandatory charge that would be included in the accommodation payment at the time of booking with the hospitality operator. Is this a mandatory or a voluntary tax. Roads transit culture parks natural areas and recreation. City of toronto municipal accommodation tax register for mat hotel here.

All toronto hotel motel and hostel guests will be paying a four per cent tax on accommodations as of april 1. 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. City council approved a mandatory mat on january 31 2018. The city says it is implementing the municipal accommodation tax known as mat to.

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. 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. Vaughan has set the rate at four 4 per cent consistent with other jurisdictions in ontario. Orhma strongly opposed this and unsuccessfully advocated against a mat.

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. Accommodation providers guests. Accommodation providers guests city of mississauga municipal accommodation tax faqs are available for both. Hotels and individuals offering short term rentals must pay a four per cent municipal accommodation tax mat.

Hst applies in new brunswick newfoundland and labrador ontario prince edward island and nova scotia. Harmonized sales tax hst is a blended combination of pst and gst. The introduction of the mat follows the province of ontario passing of bill 127. How is the municipal accommodation tax rate set.