General Questions

1. When do I start collecting the MAT?

The MAT must be collected beginning September 1, 2018.  

2. What is the authority to charge the MAT? 

The municipality is authorized per section 400.1 of the Municipal Act, 2001 and Ontario Regulation 435/17 to establish and to collect the MAT. On July 10, 2018 City of Greater Sudbury Bylaw #2018-127 amended by Bylaw 2024-186 provides for mandatory collection and remittance of the MAT. 

3. What is the purpose of the MAT and how will the revenue be used? 

The City is required to pay 50 per cent of the net MAT revenue to an eligible tourism entity to be used to promote tourism, including product development. Council designated The City of Greater Sudbury Development Corporation (operating as the GSDC) as the eligible tourism entity to receive and spend these funds.

The remaining 50 per cent of the net revenue will be transferred to a reserve fund to be used as Council directs. The first $800,000 will be used for the Event Centre debt repayment and any remaining funds will be contributed to the tax rate stabilization reserve.

4. What are considered reasonable costs of collecting and administering the MAT program?

Costs incurred by the municipality directly related to the administration and collection of the MAT are recoverable. Best practices recommend that costs for staffing, development of forms, systems, information technology cost, banking/point of sale fees, audit or third-party costs including legal and collection agency costs to collect funds owing would be included in the costs recovered prior to revenue sharing.