Municipal Accommodation Tax - MENU
 
Exemptions

Exemptions

The Municipal Accommodation Tax does not apply to the following:

  • Accommodations that are rented for a period of more than 30 days
  • Accommodations that are provided in a property owned by the Crown or was forfeited to the Crown
  • Accommodations that are paid for by employees of the Crown receiving a "government rate" for the accommodation
  • Accommodations that are provided in a property owned by a School Board as defined in the Education Act
  • Accommodations that are paid for by employees of the School Board receiving a "school board rate" for the accommodation
  • Lodgings provided to students by a university, college or post-secondary while the student is registered at and attending the institution  
  • Hospital referred to in the list of hospitals and their grades and classifications maintained by the minister of Health and Long-Term Care under the Public Hospitals Act and every private hospital operated under the authority of a license issued under the Private Hospitals Act
  • Long-term care home as defined in subsection 2(1) of the Long-Term Care Homes Act, 2007, retirement home and hospices
  • Accommodations provided as shelter
  • Treatment centers that receive provincial aid under the Ministry of Community and Social Services Act
  • House of refuge, or lodging for the reformation of offenders
  • Charitable, non-profit philanthropic corporation organized as shelters for the relief of the poor or for emergency
  • Tent or trailer sites supplied by a campground, tourist camp or trailer park
  • Accommodation supplied by employers to their employees in premises operated by the employer
  • Hospitality rooms in an establishment that may or may not contain a bed and is used for displaying merchandise, holding meetings, or entertaining and not being used for accommodation
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