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Find out information on Municipal Accommodation Tax (MAT), including how accommodation owners can make a payment to the City, and in what cases you don’t need to pay MAT.
Accommodation owners offering short-term accommodation of 30 days or less must pay Municipal Accommodation Tax (MAT).
The MAT rate is six percent and should only apply to a room or space that’s being used for accommodation, not to other fees such as valet parking, laundry services, or meals. HST is charged on the MAT amount.
MAT must be identified as a separate item or charge on each bill, receipt or invoice. MAT is mandatory and must be paid to the accommodation owner at the same time that a guest pays for a booking.
If a guest is charged for accommodation (even if they don’t use the accommodation) the MAT should be collected and paid, MAT does not apply to cancellation charges.
Owners still need to submit a return form to the City, even if no tax is collected.
Accommodation owners must keep books of account, records and all documents related to the sale of accommodation, including the amount of MAT collected and paid to the City.
The City has the authority to inspect and audit all books, documents, transactions and accounts of accommodation owners.
MAT does not apply to the following:
You must complete the MAT Return Form and send it to us with your MAT payment by the end of each month, for the tax collected in the previous month.
Payments must be received in our office on or before the last day of each month.
You can send us your payment by electronic funds transfer (EFT), by mail or via our drop box.
To set up EFT payments, email collections@mississauga.ca.
If you’re making payment via EFT, you can also send your completed return form via email to mat.eft@mississauga.ca.
Send your completed return form and cheque, made payable to the City of Mississauga, to the following address:
City of Mississauga
Finance Division – 11th Floor
300 City Centre Drive
Mississauga ON L5B 3C1
Your completed return form and cheque, made payable to the City of Mississauga, can be put in the drop box located outside the Civic Centre, to the right of the North Entrance, on Princess Royal Drive.
A late payment charge of 1.25 percent is added on the unpaid amount of an instalment, on the first day of each calendar month until paid.
Penalty and interest rates are set by City by-law and cannot be waived or altered.
If your payment isn’t cleared by your bank you’ll be charged an additional service fee of $40 plus HST, as described in Schedule A of the Fees and Charges By-law.
If you have any questions about MAT, or need help with your return, email collections@mississauga.ca or call 311 (905-615-4311 from outside City limits).
Emails will be answered within 10 business days.