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.
- 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: 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
- Legal Name: Registered Name
- Operating Name: If same as above, please re-enter
- Address and Phone: Property location and phone number
- Assessment Roll:
- Input the assessment roll number applicable to the STR property that you will be reporting
- 19 digits as they appear on the City of Vaughan property tax bill
- Operate the Short Term Rental property
- On his/her Principal residence
- Must remit the Municipal Accommodation Tax on a quarterly basis
- Through a broker only
- No remittance is required as brokers collect and remit the Municipal Accommodation Tax on behalf of the operators
- Both on his/her own and through a broker
- Must remit the Municipal Accommodation Tax on a quarterly basis on the portion that is not collected and remitted by brokers
- Must remit the Municipal Accommodation Tax on a quarterly basis on the portion that is not collected and remitted by brokers
- On his/her Principal residence
- Authorized Representatives:
- There must be at least one (primary) authorized representative with a maximum of 3 representatives
- Input first name, last name, title, email and phone number of the authorized representative(s)
- Primary authorized representative
- Required to validate his/her email address once registered
- Able to reset password
- Remittance Details:
- Submit quarterly only
- A Municipal Accommodation Tax Return form must be completed and received by the City by the last day of the following month for the previous quarter's reporting period even if no tax was collected.
- For example: The form must be remitted by April 30th, July 31st, October 31st and January 31st(of the following year) of the MAT collected for the previous 3 months. Late payment charges will be charged on outstanding balances as outlined in the By-Law 183-2019.
- After Registration
- Primary authorized representative will receive an email for validation (email will be valid for 24 hours. You will need to contact MAT administrator at mat@vaughan.ca or 905-832-2281 to resend the email verification link if the initial link expires)
- After the email verification process is completed, users can log into their account by using their MAT ID provided in the email
- STR Operators then proceed with the STR license application process by contacting the City’s By-law and Compliance department. Please note you will not be able to submit your MAT remittance prior to obtaining the license. A confirmation email will be sent to all authorized representatives identified on your Registration for when you can commence with MAT remittances.
The following section pertains to Short Term Rental (STR) Brokers
- Business Number:
- 9-digit number assigned by the Canada Revenue Agency. For more information, go to the following link
- 9-digit number assigned by the Canada Revenue Agency. For more information, go to the following link
- Legal Name: Registered Name
- Operating Name: If same as above, please re-enter
- Authorized Representatives:
- There must be at least one (primary) authorized representative with a maximum of 3 representatives
- Input first name, last name, title, email and phone number of the authorized representative(s)
- Primary authorized representative
- Requires to validate his/her email address once registered
- Able to reset password
- Remittance Details:
- Submit quarterly only
- A Municipal Accommodation Tax Return form must be completed and received by the City by the last day of the following month for the previous quarter's reporting period even if no tax was collected.
- For example: The form must be remitted by April 30th, July 31st, October 31st and January 31st(of the following year) of the MAT collected for the previous 3 months. Late payment charges will be charged on outstanding balances as outlined in the By-Law 183-2019.
- After Registration
- Primary authorized representative will receive an email for validation (email will be valid for 24 hours. You will need to contact MAT administrator at mat@vaughan.ca or 905-832-2281 to resend the email verification link if the initial link expires)
- After the email verification process is completed, users can log into their account by using their MAT ID provided in the email
- STR Brokers then proceed with the STR license application process by contacting the City’s Bylaw and Compliance department. Please note that you will not be able to submit your MAT remittance prior to obtaining the license. A confirmation email will be sent to all authorized representatives identified on your Registration for when you can commence with MAT remittances.