Remitting MAT

Remitting the Municipal Accommodation Tax (MAT)

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,