The City of Markham has implemented a mandatory 4% Municipal Accommodation Tax (MAT) effective January 1, 2019, By-law 2018-116.

  • The MAT is payable on the purchase price of the room portion of the accommodations provided for a continuous period of 29 consecutive nights or less. Other services, including meeting room rentals, food and beverage, room services, internet and phone charges, are excluded from the tax provided they are itemized separately on the bill
  • HST is also payable on the MAT portion.


The MAT is not applicable to the following types of accommodations:

  • Every hospital referred to in the list of hospitals 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.
  • Every long-term care home as defined in subsection 2(1) of the Long-Term Care Homes Act, 2007, retirement home and hospices.
  • Treatment centres that receive provincial aid under the Ministry of Community and Social Services Act.
  • Every house of refuge, or lodging for the reformation of offenders.
  • Every charitable, non-profit philanthropic corporation organized as shelters for the relief of the poor or for emergency.
  • Lodgings provided to students by a university, college or post-secondary while the student is registered at and attending the institution.
  • Every tent or trailer sites supplied by a campground, tourist camp or trailer park.
  • Every accommodation supplied by employers to their employees in premises operated by the employer.
  • Every hospitality room in an establishment that does not contain a bed and is used for displaying merchandise, holding meetings, or entertaining.