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Municipal Accommodation Tax deferral

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.

Contact us

If you’ve any questions about MAT deferal, email or call 311 (905-615-4311 from outside City limits).

Emails will be answered within 10 business days.