Municipal Water

For Providers/Owners

Important Details

• The implementation date of the Municipal Accommodation Tax (MAT) is April 1, 2025
• All guest invoices are to include a line for “Municipal Accommodation Tax” as of that date.
• Remittances to the Town of Moosonee must be made through their defined process by the last business day of the month following the quarterly reporting period.
• The four percent (4%) MAT applies only to the room cost portion of all guest invoices for overnight accommodation.
• Late remittances will be charged at an interest rate of 1.5% per month, per the regular municipal interest rate for late charges.

On November 23, 2017 the Province of Ontario issued the Transient Accommodation Regulation 435/17, which came into force on December 1, 2017 and provides the necessary provisions for municipalities across Ontario to implement a MAT. On November 9, 2024 Moosonee Town Council approved the adoption of a mandatory MAT of four percent (4%) effective April 1, 2025 in the Town of Moosonee Bylaw 20-2024.

As an accommodation provider doing business and/or facilitating business transactions within the boundaries of the Town of Moosonee, you will be obliged by law to collect and remit a four percent (4%) MAT on all overnight accommodation. Revenues generated from other hospitality services, including but not limited to such things as meeting room rentals, food and beverage, and 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, 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 Moosonee Town Council.

All accommodation providers need to register their establishment with the Town of Moosonee by submitting a completed Accommodation Establishment Form with the Town before March 15, 2025. New establishments shall register within thirty (30) days of the date of the commencement of their business.

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

Should you have any questions, please feel free to contact the Town of Moosonee.

Frequently Asked Questions (FAQ’s) – Providers/Owners

1. What type of accommodations are exempted from the Municipal Accommodation Tax (MAT)?
   • Accommodations that are rented by the month 30+ days
   • Lodgings provided to students by a university, college or post-secondary institution while the student is registered at and attending the institution.
   • Every hospital referred to in the list of hospitals and their grades and classifications maintained by the Minister of Health and Long-Term Care under the Public Hospitals Act and every private hospital operated under the authority of a license issued under the Private Hospitals Act
   • Every long-term care home as defined in subsection 2(1) of the Long-Term Care Homes Act, 2007, retirement home and hospices
   • Accommodations paid for by a School Board as defined in subsection 1 (1) of the Education Act.
   • Treatment centers that receive provincial aid under the Ministry of Community and Social Services Act
   • Every house of refuge or lodging for the reformation of offenders
   • Every charitable, non-profit philanthropic corporation organized as shelters for the relief of the poor or for emergency
   • Every tent or trailer sites supplied by a campground, tourist camp or trailer park
   • Every accommodation supplied by employers to their employees in premises operated by the employer
   • Every hospitality room in an establishment that does not contain a bed and is used for displaying merchandise, holding meetings, or entertaining
2. How much is the Municipal Accommodation Tax (MAT) and how is it applied?The MAT rate is four percent (4%).The MAT applies on the purchase price of accommodation(s) for continuous stays of 30 days or fewer. Revenues generated from ancillary services, including but not limited to such things as meeting room rentals, food and beverage, mini bar, internet, telephone, and room service will be excluded from the MAT.All guest invoices should include a separate line for the MAT as of April 1, 2025

   If the accommodation was booked and paid in full before April 1, 2025, the tax will not be applicable. If it was booked before April 1, 2025, but paid on April 1, 2025, or later, the tax is applicable.

   Harmonized Sales Tax (HST) is applicable to the MAT.

3. Is the Municipal Accommodation Tax (MAT) a voluntary or mandatory tax?The MAT is mandatory pursuant to the Town of Moosonee Bylaw #20-2024
4. How do I remit the Municipal Accommodation Tax (MAT)?Providers will use the remittance form and instructions to file their MAT returns for the quarterly reporting periods.Quarterly Period Due Date
   January 1 -March 31
   April 30
   April 1 – June 30 July 31
   July 1 – September 30 October 31
   October 1 -December 31 January 31Where the deadline falls on a Saturday, Sunday or holiday, the deadline shall be the last business day of the month in which the remittance is due.

   Payments must be made by cheque payable to The Corporation of the Town of Moosonee at the same time as the remittance form is due. Other payment options, such as EFT and electronic filings, will be explored at a later date.

   Payment of the MAT shall not to be included with any other payments, such as property taxes.

5. Where do I send my Municipal Accommodation Tax (MAT) remittance information?Providers may submit their remittance form with payment by mail to:Town of Moosonee
   PO Box 727
   Moosonee, Ontario
   P0L 1Y0Alternatively, providers can email their remittance form to [email protected] on or before the due date. Payment by Cheque will still need to be delivered to the above address.
6. What happens to the funds generated through the Municipal Accommodation Tax (MAT)?The Town is required to pay 50 percent of the net MAT revenue to an eligible tourism entity to be used to promote tourism, including product development. Council will designate the eligible tourism entity to receive and spend these funds in the near future.The remaining 50 percent of the net revenue will be transferred to a reserve fund, which the Council will direct to be used as it sees fit.
7. How do refunds and no-shows affect the amount of Municipal Accommodation Tax (MAT) I remit?If the Municipal Accommodation Tax was added to an invoice which was paid by a guest, and you subsequently issue a full or partial refund on that accommodation charge, the customer should also be refunded the applicable amount of MAT that corresponds to the refund amount. If the refund occurs after you have remitted the MAT, you can adjust the MAT submission the following month noting the refund in your submission documentation.If you experience no-shows and your policy is to charge a portion of the room rental as a penalty, then the MAT should also be charged to the no-show portion.
8. Do I need to prepare a monthly report if I did not collect any Municipal Accommodation Tax (MAT) that month?Yes, you must file a MAT remittance for each reporting period regardless of whether MAT was charged and collected.
9. Is there an auditing process to verify monthly submissions?Providers will be required to provide upon request documents necessary to support the information on their MAT remittances.The Town or a third party designate shall be granted access to enter the business premises to inspect documents to ensure compliance with its by-law and will have the authority to audit and request information from any provider, including:
   • Audit or examine the books and records that relate to the amounts payable to the Town; and
   • Require a provider to produce all documents required by the Town for an audit and to answer all questions relating to the audit and give all reasonable assistance with the audit.
10. Under what authority does the provider have to charge and collect the Municipal Accommodation Tax (MAT)?Pursuant to Town of Moosonee Bylaw 20-2024. This bylaw is pursuant to Ontario Regulation 435/17.
11. Are other hotel charges exempt from the Municipal Accommodation Tax (MAT)?Revenues generated from ancillary services, including but not limited to meeting room rentals, food and beverage, minibar, internet, telephone, and room service, will be excluded from the MAT provided they are itemized separately on the invoice.
12. Is HST charged on top of the Municipal Accommodation Tax (MAT)?Harmonized Sales Tax (HST) is applicable to the MAT.
13. Does the Municipal Accommodation Tax (MAT) get applied to the rental of a hotel’s boardroom or banquet room?Not necessarily, the MAT is applicable only to the purchase price of accommodation.
14. What happens if I am late in submitting my return?Interest and penalties will apply on any overdue remittance as follows:
    • Penalty calculated as 1.5%on the amount of any Municipal Accommodation Tax (MAT) due and owing on the first day of default; and
    • Interest is calculated as 1.5% per month on the amount of any MAT due and owing from the first day of each month after the date of default up to and including the month in which the tax is paid in full.

    Failure to file and remit as required may result in MAT assessments imposed by the Treasurer. Interest and penalty will apply once amounts are determined.

15. What if I have more questions.Please email inquiries to [email protected].
16. Do I need to disclose the Municipal Accommodation Tax (MAT) on the invoice or receipt that is provided to the guest?All guest invoices should include a separate line for MAT as of April 1, 2025.
17. Am I able to deduct commission or other charges paid to a 3rd party who collected the booking for the room revenue used to calculate the Municipal Accommodation Tax (MAT)?No, the revenue used to determine the MAT is the gross purchase price of the accommodation. Costs incurred by the provider to secure the accommodation are not deductible against the MAT revenue base.
18. What if a provider uses a 3rd party booking company to secure reservations?The party responsible for providing the accommodation is also responsible for the collection and remittance of the MAT.
19. Is MAT charged for the first 29 days and not the 30 days onward for stays greater than 30 days?No, the entire stay is exempt from the MAT.
20. If a guest’s stay begins prior to April 1, 2025 and ends after April 1, 2025, is the MAT charged when their stay begins?The MAT must be charged starting April 1, 2025 only. The MAT is not applied to any nights prior to April 1, 2025.
21. If a guest puts a deposit to hold a room prior to April 1, 2025 for a booking April 1, 2025 or later, does the MAT apply?Yes, if the final payment for a room occurs on or after April 1, 2025 the MAT applies to the accommodations rate regardless of any deposits made.
22. Are indigenous peoples exempt from paying MAT?No, indigenous peoples are not exempt from paying the MAT.
23. What happens with the funds generated through the Municipal Accommodation Tax?The Town is required to pay 50 percent of the net MAT revenue to an eligible tourism entity to be used to promote tourism, including product development. Council will designate the eligible tourism entity to receive and spend these funds in the near future.The remaining 50 percent of the net revenue will be transferred to a reserve fund, which the Council will direct to be used as It sees fit.
24. How do refunds and no-shows affect the amount of Municipal Accommodation Tax I remit?
    If the Municipal Accommodation Tax was added to an invoice paid by a guest and you subsequently issue a full or partial refund on that accommodation charge, the customer should also be refunded the applicable amount of MAT that corresponds to the refund amount. If the refund occurs after you have remitted the MAT, you can adjust the MAT submission the following month, noting the refund in your submission documentation.If you experience no-shows and your policy is to charge a portion of the room rental as a penalty, then the MAT should also be charged to the no-show portion. If, however, you have a flat administrative fee that is charged for no-shows, no matter what the room rate is, then the MAT does not need to be applied.
25. Do I need to prepare a quarterly report if I did not collect any MAT that month?Yes, if all of your guests were for an extended stay (30 days or longer) or another qualified exemption, you must still submit a monthly report providing the details for the exception.

For Visitors/Guests

Revenues generated from other hospitality services, including, but not limited to, meeting room rental, food and beverage, room service, laundry service, parking, etc., will be excluded from the Municipal Accommodation Tax. This tax applies to all accommodations under 30 days at hotels, motels, resorts, inns, individual accommodators using a common platform marketplace service, and other accommodators not previously excluded.

The Town is required to pay 50 percent of the net MAT revenue to an eligible tourism entity to be used to promote tourism, including product development. Council will designate the eligible tourism entity to receive and spend these funds in the near future.

The remaining 50 percent of the net revenue will be transferred to a reserve fund, which the Council will direct to be used as It sees fit.

The Municipal Accommodation Tax came into effect on April 1, 2025, and will be charged at a rate of 4% for the overnight accommodation portion of your bill. The Municipal Accommodation Tax is HST and is applicable if the business is an HST registrant.

Frequently Asked Questions (FAQ) – Visitors/Guests

1. How much is the Municipal Accommodation Tax (MAT), and how is it applied?
   The MAT rate is four percent (4%).The MAT applies to the purchase price of accommodation (s) for continuous stays of 30 days or more. Revenues generated from ancillary services, including but not limited to meeting room rentals, food and beverage, minibar, internet, telephone, and room service, will be excluded from the MAT.All guest invoices should include a separate line for Municipal Accommodation Tax as of April 1, 2025.If the accommodation was booked and paid for in full prior to April 1, 2025, the tax will not be applicable. The tax is applicable if it was booked before April 1, 2025, but paid on April 1, 2025 or later.

   Harmonized Sales Tax (HST) is applicable to the MAT.

2. I plan on staying at an Airbnb during my stay in Moosonee. Will I need to pay the Municipal Accommodation Tax (MAT) for this type of stay?
3. Yes, the MAT will apply to this accommodation type for continuous stays of 30 days or fewer.
4. Can I refuse to pay the Municipal Accommodation Tax (MAT)?
   No, the MAT is a mandatory tax on the purchase price of accommodation for continuous Stays of 30 days or fewer.
5. What happens to the funds generated through the Municipal Accommodation Tax (MAT)?The Town is required to pay 50 percent of the net MAT revenue to an eligible tourism entity to be used to promote tourism, including product development. Council will designate the eligible tourism entity to receive and spend these funds in the near future.The remaining 50 percent of the net revenue will be transferred to a reserve fund, which the Council will direct to be used as It sees fit.
6. Do I still need to pay the Municipal Accommodation Tax (MAT) if i do not show up for the reservation?
   If you are charged for the accommodation, whether or not you actually occupy it or not, then the MAT will apply. If you do not cancel the room reservation and are charged for accommodation (no-show included), the MAT will be charged. If you are not charged for the accommodation but are subject to a cancellation fee, the MAT should not apply.