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.
Owner and guest information
Accommodation owners offering short-term accommodation of 30 days or less must pay Municipal Accommodation Tax (MAT).
The MAT rate is four 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:
- Accommodation that’s rented for more than 30 days
- Accommodation that’s provided in a property owned by the Crown or was forfeited to the Crown
- Accommodation that’s paid for by employees of the Crown receiving a ‘government rate’ for the accommodation
- Accommodation that’s provided in a property owned by a school board as defined in the Education Act
- Accommodation that’s paid for by employees of a 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 of 2007, retirement home and hospices
- Accommodation 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
How to make a payment
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 setup EFT payments, email firstname.lastname@example.org or call 311 (905-615-4311 from outside City limits).
If you’re making payment via EFT, you can also send your completed return form via email to email@example.com.
Send your completed return form and cheque, made payable to the City of Mississauga, to the following address:
City of Mississauga
Revenue Division – 4th Floor
300 City Centre Drive
Mississauga ON L5B 3C1
Via our drop box
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.
Late payment charges
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, as described in Schedule A of the Fees and Charges By-law.
If you’ve any questions about MAT, or need help with your return, email firstname.lastname@example.org or call 311 (905-615-4311 from outside City limits).
Emails will be answered within 10 business days.