Applicability and Exemptions

1. What accommodations are affected by the MAT? 

Accommodation providers, including hotels, motels, motor hotels, lodges, inns, resorts, AIRBnB, Vrbo, bed and breakfast or other establishments providing lodging in all, or part of a dwelling are required to collect and remit the MAT on accommodations of 30 days or less.  For clarity: 

• Hospitality rooms and meeting rooms that do not contain a bed are not considered accommodations and would not be subject to the MAT.
• Amenity fees and service charges including meals, room incidentals, valet services or parking are not subject to the MAT, provided they are separately itemized on the invoice.

2. Do we charge MAT for cots and cribs? 

Per the by-law, MAT must be charged on rental of cots and cribs.

3. What accommodations or purchasers are exempt from the MAT? (Items below are summarized) 

Accommodations

•    For a period of more than 30 consecutive days 
•    Provided by a university or college
•    Provided by hospitals, long term care facilities, retirement homes and hospices
•    Provided by shelters, treatment centres and lodging of reformation of offenders
•    Provided at tent and trailer sites
•    Supplied by employers to their employees in premises operated by the employer.

Purchasers

•    Province of Ontario 
•    School Boards 

Please refer to the MAT bylaw for the complete list of exemptions.

4. Are Provincial or School Board Employees exempt from paying MAT?

• Individuals who work for the Province or School Board pay the MAT.
• The MAT is exempt only when the Province or School Board is invoiced or pays the provider directly.

5. What if I give a discounted rate for an overnight accommodation? What is the rate that the MAT is to be collected on?

The MAT is charged on the rate that is paid by the guest and therefore the six per cent MAT would be applied on the discounted rate.

6. What if I have long term contracts with businesses that exceed 30 days, even though the business may authorize its employees to stay for various periods of time less than 30 days? 

MAT applies to purchasers that use the accommodation for 30 consecutive days or less. The purchaser, per the MAT bylaw, is the guest in the room and therefore the MAT would apply and must be collected. 

7. What if I have existing contracts with businesses with a fixed room rate?

Should your organization have current contracts/agreements or proposals with businesses for fixed room rates, please contact our office at 705-674-4455, extension 2336 to discuss the necessary steps and process.

8. Do we charge MAT for a Late Room Fee?

If the fee is on a separate line item on the guest folio, you do not charge MAT on that fee.