What Is Mat Tax In Ontario

Goods to which the provincial sales tax or harmonized sales tax are applied vary per province as do the rates.

What is mat tax in ontario. Stronger healthier ontario act budget measures 2017 which allows lower or single tier municipalities in ontario to charge a mandatory mat often referred to as a hotel tax the addition to the ontario municipal act 2001 the act and accompanying ontario. Hotels and individuals offering short term rentals must pay a four per cent municipal accommodation tax mat. The implementation of a municipal accommodation tax mat allows municipalities across ontario to apply a mandatory rate on accommodations. Accommodation providers guests city of mississauga municipal accommodation tax faqs are available for both.

Hst applies in new brunswick newfoundland and labrador ontario prince edward island and nova scotia. How is the municipal accommodation tax rate set. On thursday november 23 2017 the province of ontario issued the transient accommodation regulation 435 17 which came into force december 1 2017 and provides the necessary provisions for municipalities across ontario to implement a municipal accommodation tax mat. All toronto hotel motel and hostel guests will be paying a four per cent tax on accommodations as of april 1.

Orhma strongly opposed this and unsuccessfully advocated against a mat. City of toronto municipal accommodation tax register for mat hotel here. The province of ontario enacted the transient accommodation regulation 436 17 which came into effect december 1 2017 and provides the necessary provisions for municipalities across ontario to implement a municipal accommodation tax mat. The mat tax provides funding for tourism toronto which supports the tourism industry as well as programs and services that visitors take advantage of when visiting e g.

The city says it is implementing the municipal accommodation tax known as mat to. On march 4 2018 council endorsed the implementation of a four percent mat in principle subject to staff reporting back with more details on its implementation. Roads transit culture parks natural areas and recreation. City council approved a mandatory mat on january 31 2018.

The introduction of the mat follows the province of ontario passing of bill 127. Municipal accommodation tax in 2017 the ontario government through legislation provided municipalities with the ability to add a municipal accommodations tax mat and each ontario municipality will now have the option to implement such a tax. Accommodation providers guests. Harmonized sales tax hst is a blended combination of pst and gst.