Municipal Accommodation Tax (MAT)
The Province of Ontario issued the Transient Accommodation Regulation 435/17 on November 23, 2017 and it came into force December 1, 2017 providing the necessary provisions for municipalities across Ontario to implement a Municipal Accommodation Tax (MAT).
Brampton City Council approved the implementation of MAT as part of the Brampton Tourism Strategy endorsed on April 21, 2021 (CW193-2021). Subsequently, a 4% MAT rate was approved by Council on April 12, 2023 (CW-143-2023) and By-law 106-2023, was approved by Council on June 14, 2023.
All accommodation providers doing business and/or facilitating business transactions within the boundaries of the City of Brampton, are obliged by law to collect and remit a 4% MAT on all room revenue sold for overnight accommodation.
Revenues generated from other hospitality services including, but not limited to, meeting room rental, food & beverage, room service, laundry service, parking etc. will be excluded from the MAT. Some Bed & Breakfast operators may be exempt from charging a MAT, otherwise this tax is applicable to all accommodations under 30 days at hotels, motels, resorts, inns, individual accommodators using a common platform marketplace service, as well as other accommodators not previously excluded.
Fifty percent of the MAT revenue will be provided to the City of Brampton for the purposes of promoting and growing the tourism industry. The remaining fifty percent of the MAT revenue will be held in a Reserve Fund until such time as an incorporate for-profit destination marketing organization is established.
The MAT will come into effect on January 1, 2024 and will be charged at a rate of 4% for the overnight accommodation portion of your bill. The MAT is HST applicable if the business is an HST registrant.
MAT Registration for Accommodation Providers
MAT Monthly Report Submission