The City of Port Colborne passed By-law No. 7015/53/22 to implement a mandatory Municipal Accommodation Tax (MAT) in accordance with Ontario Regulation 435/17 and section 400.1 of the Municipal Act, 2001, S.O. 2001 c. 25, as amended.

Effective September 1, 2022, the MAT is applied at a rate of four percent (4%) to the purchase of accommodations provided for a continuous period of 30 days or less at camping sites and Sugarloaf Marina boat slips. This tax is not discretionary and must be paid as a separate item on the purchaser’s bill, invoice, receipt or similar document.

Frequently Asked Questions (FAQs)

What is the Municipal Accommodation Tax (MAT)?

O. Reg. 435/17: Transient Accommodation Tax came into force on December 1, 2017, and authorizes municipalities in Ontario to impose a tax in respect of the purchase of transient accommodations in their respective municipality. The municipality's council determines the design of the tax, including the tax rate.
Is payment of the MAT optional?

No, payment of the MAT is not optional. It is mandatorily applied at the time of purchase and at a rate of four percent (4%). MAT is payable for up to 30 consecutive days only. Once a continuous period of 31 days or more has been reached, the accommodation provided is no longer transient and subject to the MAT.
Who charges and collects the MAT?

Accommodation providers charge and collect the MAT at the time of purchase. They have a duty to report on the amount of MAT collected and remit this amount to the City of Port Colborne.
Is HST charged on the MAT?
Yes, HST is charged on the MAT. All accommodation providers subject to the MAT are responsible for collecting and remitting HST on the purchase. HST is remitted directly to the Canada Revenue Agency.
What type of accommodation does the MAT apply?

The MAT applies to the purchase of accommodations provided for a continuous period of 30 days or less at camping sites and Sugarloaf Marina boat slips. It does not apply to service charges or ancillary fees, such as food and beverage, internet, phone, gasoline, electricity, incidentals, and parking, provided that these charges or fees have been itemized separately by the accommodation provider on the purchaser’s bill, invoice, receipt or similar document.
Are there any exemptions?

Please note that accommodations provided for a continuous period exceeding 30 days or more — through a rental or lease agreement — are not subject to the MAT. Hospitality and meeting rooms that do not contain a bed are not considered accommodations. The following are exempt from the MAT under By-law 7015/53/22:

  • The Crown, every agency of the Crown in right of Ontario and every authority, board, commission, corporation, office or organization of persons a majority of whose directors, members or officers are appointed or chosen by or under the authority of the Lieutenant Governor in Council or a member of the Executive Council;
  • Every board as defined in subsection 1 (1) of the Education Act;
  • Every university in Ontario and every college of applied arts and technology and post-secondary institution in Ontario whether or not affiliated with a university, the enrolments of which are counted for purposes of calculating annual operating grants entitlements from the Crown;
  • 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 licence issued under the Private Hospitals Act;
  • Every long-term care home as defined in subsection 2 (1) of the Fixing Long-Term Care Act, 2021;
  • Every retirement home as defined in the Retirement Home Act, 2010;
  • Every home for special care as defined in the Home for Special Care Act;
  • Every non-profit hospice occupying land for which there is an exemption from taxation determined in accordance with section 21.1 of Ontario Regulation 282/98 made under the Assessment Act;
  • Every treatment centre that receives provincial aid under the Ministry of Community and Social Services Act;
  • Every house of refuge or lodging for the reformation of offenders;
  • Every charitable or not-for-profit corporation or by the City or its contractors or agents for the purpose of providing or operating a shelter or emergency shelter for the relief of the poor or for persons suffering from homelessness, or for the benefit of persons fleeing situations of physical, financial, emotional or psychological abuse;
  • All lodging in a room, suite of rooms, area or dwelling containing one or more beds or cots, as the case may be in a hotel, motel, hostel, lodge, inn, club, resort, bed and breakfast, and vacation rental unit providing short-term or temporary occupancy;
  • All lodging in a room, suite of rooms, area or dwelling containing one or more beds or cots in park model trailers, manufactured homes, cottages, cabins or similar structures providing short-term or temporary occupancy;
  • Every accommodation supplied by employers to their employees in premises operated by the employer;
  • Every hospitality room in an establishment that may or may not contain a bed and is used for displaying merchandise, holding meetings, or entertaining; and
  • Every booking with signed contracts prior to the date that the by-law takes effect, whether paid partially or in full.
What happens with the funds generated from the MAT?

Funds generated from the MAT are to be invested in projects and initiatives that benefit residents and visitors. A 50% portion of the net revenues go towards Niagara's South Coast Tourism Association, a local DMO (destination marketing organization) that promotes tourism, and the other 50% is retained by the City of Port Colborne for tourism and economic development purposes.