Collecting the Municipal Accommodation Tax (MAT)
All guest invoices should include a separate line for Municipal Accommodation Tax as of October 1, 2018.
The four percent (4%) tax applies only on the purchase price of accommodation for all guest invoices. Revenues generated from ancillary services will be excluded from the MAT provided they are itemized separately on the invoice.
If the accommodation was booked and paid in full prior to October 1, 2018, the tax will not be applicable. If it was booked before October 1, 2018 but paid on October 1, 2018 or later, the tax is applicable.
Harmonized Sales Tax (HST) is applicable to the MAT.
For general information, call 311.
For detailed inquiries, questions or concerns,Email: email@example.com