MAT Registration Instructions

How to complete the registration form
 

Any personal information on this form is collected under the authority of By-law 029-2019 (PDF), By-law 152-2019 (PDF), By-law 158-2019 (PDF) and By-law 183-2019 (PDF) posted on the City of Vaughan’s By-law Library webpage.  These by-laws establish the authority for the City to impose Municipal Accommodation Tax (MAT) on the purchase of stays at hotel and short-term rental housing in Vaughan, whereas short-term rental housing is considered a stay of 29 days or less. The personal information will be used for the administration of the MAT collection.
 

Account Type:

• Hotel
• Short Term Rental Operator, a person that has care and control of a dwelling unit, or part thereof, that is used as a short-term rental rental
• Short Term Rental Broker, a person or business that facilitates or brokers short-term rental reservations for others, and who:
  • (i) receives payment, compensation, or any financial benefit due to, as a result of, or in connection with a person making or completing reservations of those short-term rentals

  • (ii) collects, accesses, or holds information on the number of nights that reservations of those short-term rentals are made or completed.

     

 Information for hotels

• business Number:
  • A nine-digit number assigned by the Canada Revenue Agency.  
     
• legal Name:  registered name
• operating Name: if same as above, please re-enter
   
• address and phone number: property location and phone number
   
• assessment roll:
  • Input all assessment roll numbers applicable to the properties that you will be reporting
  • a 19 –digit number that appears on the City of Vaughan property tax bill.
     
• authorized representatives:
  • There must be at least one (primary) authorized representative with a maximum of three representatives
  • Input first name, last name, title, email and phone number of the authorized representative(s)
  • The primary authorized representative is required to validate his/her email address once registered.
  • The representatives are able to reset passwords once registered.
     
• remittance details:
  • Submissions are made monthly or quarterly
  • Once selection of monthly or quarterly is submitted, no changes are allowed
  • If MAT is paid monthly, a Municipal Accommodation Tax Return form must be completed and received by the City by the last day of every month for the previous month's reporting period even if no tax was collected.  For example: April's monthly tax return (April 1 to April 30) must be received by May 31.
  • If MAT is paid quarterly, a Municipal Accommodation Tax Return form must be remitted by April 30, July 31, Oct. 31 and Jan. 31 (of the following year) with the MAT collected for the previous three months.  
  • Late payment charges will be charged on outstanding balances as outlined in the By-Law 029-2019 (PDF).
     
• after registration
  • The primary authorized representative will receive an email to verify their registration. The verification link is valid for 24 hours. If you do not verify your email within that time, you will need to contact the MAT administrator at mat@vaughan.ca or 905-832-2281 to resend the email verification link.
  • After the email verification process is completed,
    • users can log into their account by using their MAT ID provided in the email.
    • the City’s MAT administrator will approve the MAT account within one business day.
  • Users can only submit their MAT after the Administrator approved their account
     

Information for short term rental (STR) operators and brokers

• Visit the City’s short-term rental webpage  for application and licensing details. 

  After licence is issued:

  • You will receive an email from the City’s MAT system notifying you of your MAT ID and licence details. The email will prompt you to create a password. Use your MAT ID and password to submit remittances. 

  • If you do not receive the email or the link in the email has expired, send an email to matadministrator@vaughan.ca for assistance.  

   

  Link to MAT Registration