Municipal Accommodation Tax

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Municipal Accommodation Tax (MAT)

COVID-19 Update:

Vaughan Business Action Plan

On March 17, 2020, the City launched the Vaughan Business Action Plan, which included a series of temporary measures to safeguard the local economy and protect businesses, consumers and all citizens. Pertaining specifically to the MAT, Council approved the suspension of the MAT, both the collection and remittance by Hotels, Motels, and Short-Term Rental providers until June 1, 2020. As the global COVID-19 pandemic continues to cause significant disruption to the accommodations industry, Council has extended suspension of the MAT until September 1, 2020.

Remittance Prior to March 16:

MAT collected by accommodation providers between their last remittance to the City and March 16, 2020, should have been remitted to the City as follows:

February 1- 29, 2020 - due date March 31 2020
March 1-16, 2020 - due April 30 2020
1st quarter 2020 (January 1-March 16) - due date April 30 2020

Remittance After March 16:

During the Vaughan MAT remittance suspension period, the City of Vaughan requires all accommodation providers to continue submission of a temporary MAT Data Form to report on data only.

Due to the suspension, the once-required monthly/quarterly MAT Return Forms were deemed to not be mandatory and not expected to be submitted. However, the forms also provided the Tourism Vaughan Corporation (TVC) with essential accommodations data (e.g. room nights sold, average daily rate, etc.) that is used in marketing assessment and planning for the City.

During this time of crisis, this data is essential for the TVC to shape the City’s tourism recovery plan and monitor the continuing impact COVID-19 is having on the tourism industry. To confirm, accommodations providers are not required to remit funds during the MAT suspension period, but to provide the data for purposes of market assessment and recovery planning.

WHERE/HOW TO SUBMIT: Via the online temporary MAT Data Form:

** MAT Data Collection Form **

FREQUENCY: Monthly as per the following schedule:

Note for properties that usually remit quarterly, you are required to submit monthly during the suspension period to provide timely information

March 17-31, 2020 – to be submitted by June 5

April 1-30, 2020 – to be submitted by June 5

May 1-31, 2020 – to be submitted by June 19

June 1-30, 2020 – to be submitted by July 17

July 1-31, 2020 – to be submitted by Aug 14

August 1-31, 2020 – to be submitted by September 18

An email communication (Tourism e-blast) has been sent directly with this information.

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Tourism is an important economic driver for Vaughan. Beyond accommodations and attractions, the sector also includes arts, entertainment, transportation providers, retail, food and beverage, personal services, sports providers, cultural industries, etc. The Ministry of Heritage, Sport, Tourism and Culture Industries estimated that the Tourism industry accounts for more than 3,500 business employing almost 52,000 people in the City.

The City of Vaughan approved a four per cent MAT on hotels, lodges, bed and breakfasts and motels effective April 1, 2019 as a dedicated source of funding for tourism marketing and promotion. A planning and regulatory framework is now in place, and the MAT is now applicable to short-term rentals, including online home-sharing platforms as of April 1, 2020.

MAT Registration Instructions

MAT Registration and Submission Link

MAT Submission Instructions

MAT By-laws

In 2019, the Conference Board of Canada projects that the accommodations and hospitality sector will generate an estimated GDP of $321 million. This number grows substantially higher when all other tourism-related businesses are factored in. Leading attractions in Vaughan, such as Canada’s Wonderland, Vaughan Mills, the McMichael Canadian Art Collection, LEGOLAND and the upcoming Cirque du Soleil Creactive, brings millions of visitors each year who contribute to the local economy and help our small businesses thrive.

Revenue from MAT will be used for marketing the tourism experience in this growing and thriving municipality. Working with Tourism Vaughan Corporation, Vaughan accommodation providers will offer valuable advice on how to enhance and attract tourism to the city. The funds may also be used to enhance visitor and resident experience while in the City, and may include wayfinding and beautification, infrastructure improvements and communications.

MAT is currently enacted across the province, including GTA municipalities such as the cities of Toronto, Mississauga, Markham and the Town of Oakville, who have all adopted the standard rate of four per cent. As competition increases across the GTA, and new accommodation options are available, Vaughan must focus on its business development efforts to capture and increase overnight visits, and provide memorable and authentic experiences to all people as a destination of choice.

To learn more about the implementation of the MAT, please view the Frequently Asked Questions.

For more information, contact us at mat@vaughan.ca.

Contact Information

Access Vaughan

Phone: 905-832-2281

Toll Free: 1-844-832-2112

Email: mat@vaughan.ca

Location:
Vaughan City Hall
2141 Major Mackenzie Dr.
Vaughan ON L6A 1T1

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