Due to the COVID-19 pandemic, payment of Municipal Accommodation Tax (MAT) is being deferred. Penalty and interest charges will be set to zero percent from July 2 to December 31, 2020.
The normal schedule will resume for MAT collected in December 2020, to be paid by January 31, 2021. Penalty and interest charges will resume January 1, 2021 for late payments.
Based on the deferrals, the 2020 MAT payment schedule is as follows:
|MAT collection month||Original payment date||Deferred payment date|
|January||February 29||February 29|
|February||March 31||June 30|
|March||April 30||July 31|
|April||May 31||August 31|
|May||June 30||October 31|
|June||July 31||October 31|
|July||August 31||November 30|
|August||September 30||November 30|
|September||October 31||December 31|
|October||November 30||December 31|
|November||December 31||December 31|
All previously collected MAT should be paid according to the deferral. If your accommodation is closed for an entire month due to COVD-19, a MAT form should be sent to the City the following month indicating no revenue for the prior full month, while the accommodation was closed.
If your accommodation was closed for part of a month, the collected MAT and return form should be sent to the City according to the deferral.
If you’ve any questions about MAT deferal, email email@example.com or call 311 (905-615-4311 from outside City limits).
Emails will be answered within 10 business days.