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Municipal Accommodation Tax (MAT)

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On November 23, 2017, the Province of Ontario issued the Transient Accommodation Regulation 435/17, which came into force December 1, 2017. This Regulation establishes the necessary provisions for Ontario municipalities in implementing a Municipal Accommodation Tax (MAT).

Town Council approved the adoption of a mandatory Municipal Accommodation Tax of 4% on November 21, 2023 in the Town of Kirkland Lake. The effective date of the MAT implementation is January 1, 2024.

All Accommodation Providers doing business and/or facilitating business transactions within the boundaries of the Town of Kirkland Lake are required to collect and remit a 4% Municipal Accommodation Tax (MAT) on all room revenue sold for overnight accommodation.

Revenues generated from other hospitality services, including but not limited to such things as meeting room rentals, food & beverage, room service, laundry services, internet access, parking etc. are excluded from the MAT.

The MAT 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 included in the exemption list.

This exemption list is based on exemptions provided under the provincial regulation, as well as that approved by Kirkland Lake Town Council.

All accommodation providers need to register their establishment with the Town of Kirkland Lake by submitting a completed Accommodation Establishment Form with the Town within 30 days of the date of the commencement of their business.

As a MAT collector, there will be some responsibilities placed upon accomodation providers regarding verified annual room revenue statements to ensure the proper amount of taxes are collected and remitted.

The MAT revenue will be provided, in part, to the Kirkland Lake Tourism Development Corporation for the purposes of promoting and growing the tourism industry in Kirkland Lake. A portion of the revenue will remain with the municipality and used to promote and grow tourism in Kirkland Lake.

More questions? Contact [email protected].


IMPORTANT DETAILS

  • Kirkland Lake's Municipal Accommodation Tax (MAT) took effect on November 21, 2023.  All guest invoices are to include a line for “Municipal Accommodation Tax” as of January 1, 2024.
  • Remittances to the Town must be made through the defined process (By-Law) by the last business day of the month following the quarterly reporting period.
  • The 4% MAT applies only on the room cost portion of overnight accommodation of all guest invoices.
  • Late remittances are subject to a 1.25 % interest rate charge per month, in accordance with the Town's regular tax interest rate for late charges.

 


 

 

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