For visitors - Municipal Accommodation Tax (MAT)

On Thursday November 23, 2017, the Province of Ontario issued the Transient Accommodation Regulation 435/17, which came into force December 1, 2017 and provides the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT).

On June 18, 2018, Barrie City Council approved the implementation of a four percent (4%) mandatory MAT applicable on all short-term accommodations under 30 days.  

The MAT will come into effect on January 1, 2019, and will be charged at a rate of four percent 4% for the overnight accommodation portion of your bill.  

Revenues generated from other hotel services including, but not limited to, meeting room rental, food and beverage, room service, laundry service, parking etc. will be excluded from the MAT.

The MAT supports the costs of destination marketing and managing Barrie as a tourism destination.  All eligible transient accommodators doing business and/or facilitating business transactions within the boundaries of the City of Barrie, will be obliged by law to collect and remit a 4% MAT on all room revenue sold for overnight accommodation under 30 days.

Is HST charged on top of the Municipal Accommodation Tax?

Yes, 13% HST is charged on top of the MAT and is covered under Section 154 of the Excise Tax Act (R.S.C., 1985, c. E-15).

Can I refuse to pay the Municipal Accommodation Tax?

No. The MAT is mandatory and must be paid to the accommodation operator at the same time that you pay for the booking.

Prior to January 1, 2019, I pre-paid for a future room booking, and no Municipal Accommodation Tax was added, will I have to pay this tax when I check-in?

No. Accommodations paid for prior to January 1, 2019 are exempt. Reservations that were not pre-paid by this date are subject to the MAT upon check-in and payment of the lodgings.

What happens with the funds generated through the Municipal Accommodation Tax? 

Funds generated through the MAT are invested in destination marketing and managing aimed at enhancing the visitor experiences in Barrie and the region. 

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