Remitting Municipal Accommodation Tax (MAT)
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Remitting the Municipal Accommodation Tax (MAT)

Relief Measures Introduced by City for the Municipal Accommodation Tax (MAT) in Light of the Coronavirus (COVID-19)

In response to recent events stemming from the COVID-19 pandemic, Windsor City Council has approved the deferral of the 1st quarter MAT remittance from April 30, 2020 to June 30, 2020. No interest or penalty will apply if you choose to pay by June 30, 2020.

Payment for all 1st quarter remittances must be made by June 30, 2020 regardless of your elected reporting requirements. While City Hall offices remain closed to the public, we are still processing mail as it is delivered. It is requested that payment be sent via mail to the following address shown on the remittance form:

Taxation & Financial Projects
350 City Hall Square West
Suite 410
Windsor, ON
N9A 6S1

Where possible, administration would appreciate receiving your 1st quarter remittance forms in advance of payment.  Remittance forms can be sent via email to MAT@citywindsor.ca.

Remitting the Municipal Accommodation Tax

Providers should use the self remittance form and instructions to file their MAT return for their reporting period based on the following thresholds:

  • Annual revenue in excess of $6M CAD – Monthly (due within 30 days)
  • Annual revenue under $6M CAD – Quarterly (due within 30 days)

​Quarterly Period ​Due Date
​January 1 - March 31 ​April 30
​April 1 - June 30 ​July 30
​July 1 - September 30 ​October 30
​October 1 - December 31 ​January 30

Providers will be able to select preferred reporting frequency with their first remittance.

Where the deadline falls on a Saturday, Sunday or holiday, the deadline shall be extended to the next business day.

Payments must be made by way of cheque within 30 days of the end of the filing period. Other options for payment, such as electronic funds transfer (E.F.T.) and electronic filings would be explored at a later date.

Remittance Form 

Contact Information:

Phone: For general information, call 311.
For detailed inquiries, questions or concerns,
Email: mat@citywindsor.ca