Municipal Accommodation Tax (MAT)

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

  • 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.

Special Note:

  • Effective January 1st, 2022, the MAT will continue to suspended until March 31st, 2022 ( January 1, 2022 — March 31, 2022)
    • The Reinstatement of the MAT will be effective April 1st, 2022

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