Municipal Accommodation Tax (MAT)

Effective March 1, 2024, all hotels, motels and bed and breakfasts, including those sold online (Airbnb, VRBO, etc.) must pay a 4% Municipal Accommodation Tax to the City of Brantford per By-Law 213-2023.

The revenue from the Municipal Accommodation Tax is allocated 50% to the Brantford Municipal Services Corporation, which supports the tourism industry. The remaining 50% is allocated to the City of Brantford to fund programs and services that support visitors to Brantford (e.g. culture, parks and recreation) as well as funding for destination marketing and tourism development initiatives.

The MAT is applied on all room rental accommodations of four hours or more and continuous stays of 29 nights or less. Other services, including meeting room rentals, food and beverage, room services, internet and phone charges, are excluded from the tax provided they are itemized separately on the bill. HST is also payable on the MAT portion.


Section 400.1 of the Municipal Act, 2001, S. O. 2001, c.25, provides that the council of a municipality may pass by-laws imposing a tax in respect of the purchase of transient accommodation within the city. Amendments were introduced as part of the 2017 Provincial Budget and received Royal Assent on May 17, 2017.

Ontario Regulation 435/17: Transient Accommodation Tax under the jurisdiction of the Municipal Act, 2001 came into effect December 1, 2017, allowing municipalities to levy a Municipal Accommodation Tax.

Brantford City Council approved By-law No. 213-2023  establishing a mandatory MAT to be collected as of March 1, 2024.


The Municipal Accommodation Tax does not apply to the following accommodations:

  • Hotel, motel, and bed & breakfast rooms rented for more than 29 consecutive nights.
  • Hospitals.
  • Long-term care homes as defined in subsection 2(1) of the Long-Term Care Homes Act, 2007, retirement homes and hospices.
  • Treatment centres that receive provincial aid under the Ministry of Community and Social Services Act.
  • Charitable, non-profit philanthropic corporations organized as shelters for the relief of the poor or for emergency.
  • Accommodations that are provided on a property owned by a School Board as defined in the Education Act.
  • Lodgings provided to students by a university, college or post-secondary.
  • Complimentary Rooms supplied by employers to their employees on premises operated by the employer.
  • House of refuge, or lodging for the reformation of offenders.
  • Tent or trailer sites supplied by a campground, tourist camp or trailer park.
  • Summer camps where overnight accommodation is part of the programming.

Information for Hotel, Motel and Bed & Breakfast Providers

A four percent Municipal Accommodation Tax (MAT) across Brantford applies to “Accommodation Partners”, which includes:

  • hotels (including full-service, limited service, and small hotels);
  • motels;
  • condo hotels; and
  • the portion of a multi-use complex that provides transient accommodation.

As a registered hotel operator, you are required to collect and remit a four percent MAT on all room rentals. The MAT is applied on all room rental accommodations of four hours or more and continuous stays of 29 nights or less.
The MAT is only applied to the cost of a room used for accommodation. The MAT is not applicable when a room that may or may not contain a bed is being used for displaying merchandise, meetings or entertainment and not being used for accommodation.

The MAT is not charged on other hotel services such as meeting room rentals, parking, food and beverage, room services, internet and phone charges, provided they are itemized separately on the bill.

Filing MAT Reports and Remitting Payment

The City of Brantford (City) has designated the Ontario Restaurant Hotel Motel Association (ORHMA), as its agent, to collect the MAT from Accommodation Providers and remit it to the City.

ORHMA provides Accommodation Providers with an online “MAT Reporting Tool” that calculates MAT owing. Required data:

  • Name of the Property.
  • Property MAT contact person name, email and phone.
  • Contact information of Manager, Accountant and Owner.
  • Room nights available.
  • Room nights occupied.
  • Rooms Revenue.
  • Rooms Revenue with Exemption/reasons.

MAT Reporting Tool Access

For access and information on how to remit payments, contact ORHMA by email or call 905-361-0268.

Reporting Due Dates

The MAT report and payment are due every month, within 15 days of the end of the month, according to the following schedule:

Due Dates
Reporting PeriodDue Date
January February 15
February March 15
March April 15
April May 15
May June 15
June July 15
July August 15
August September 15
September October 15
October November 15
November December 15
December January 15

MAT & HST Calculations

The MAT is subject to HST. Therefore, accommodations must charge HST on the MAT, and you will need to pay this HST and your other HST payments to the Canada Revenue Agency.

Sample calculation of the MAT and HST:

  • Total room charge/rate: $100
  • MAT 4 percent: $4
  • Net total of rooms charge and MAT: $104
  • HST 13 percent: $13.52
  • Total: $117.52

Late Payments and Interest Charges

Interest applies on any overdue MAT payment at a monthly rate of 1.25 percent from the first day after the tax payment is due, up to and including the date on which the tax is paid in full.

Unpaid MAT, penalties and interest due may be added to the tax roll; it may become a lien against the property per City of Brantford By-Law 213-2023.

Hotel Registration

To register a hotel or change an existing registration, please get in touch with ORHMA at email or call 905-361-0268.

Information for Guests

All hotel, motel and bed & breakfast guest invoices will include a separate line for “Municipal Accommodation Tax” as of March 1, 2024. The four percent (4%) tax applies only to the room cost portion of overnight accommodation and excludes costs from other services, including meeting room rentals, parking, food and beverage, room services, internet and phone charges, provided they are itemized separately on the bill.

Is the MAT a mandatory or voluntary tax?
The MAT is a mandatory charge that is included in the accommodation payment at the time of booking with the hospitality operator.
Is this tax on Brantford businesses, residents and ratepayers?
No. The MAT is neither a business tax nor a resident tax. This tax is paid by guests making accommodation bookings at Brantford-based hotels, motels and bed and breakfasts. The Province of Ontario permitted municipalities to create the MAT in 2017 as a vehicle to provide continued investment in tourism without additional tax burden on local businesses or residents.
How will the revenue collected as part of the MAT be spent?
Tourism is a significant employment and economic driver. MAT enables the City of Brantford and the Brantford Municipal Services Corporation to fund destination marketing and tourism development initiatives, including but not limited to investing in tourism infrastructure and the development and promotion of tourism product that positively impact the local economy, without contributions from local taxpayers.
What is the Brantford Municipal Services Corporation?
The Province of Ontario requires the City of Brantford to share 50% of the MAT with a non-profit eligible tourism entity. The Brantford Municipal Services Corporation is the eligible tourism entity that receives this 50% of funds. It reports annually to Brantford City Council on its use of the MAT.