As a Short Term Accommodation (STA) operator, you play an important role in our community. By welcoming and hosting visitors to our community you have become an important part of our local tourism economy.

Whether you list your property on platforms like Airbnb, VRBO, or handle bookings independently, there are legal requirements you must follow, including the collection and remittance of the Municipal Accommodation Tax (MAT).

Your Responsibility as an STA Operator

If you operate an STA in the City of Thunder Bay, it is your legal responsibility to collect the MAT from guests and remit it to the City. This requirement has been in place since 2018 under By-law 74/2018. Failure to comply may result in penalties, as the collection and remittance of MAT is a mandatory obligation.

But don't worry, compliance is easy!

  1. Submit an Accommodation Establishment Information Form within 30 days of the establishment commencing operations.
  2. Collect the MAT from your guests: Ensure that the tax is applied to the accommodation charge only and not to other fees such as amenity fees and service charges including meals, laundry, room incidentals or parking provided they are separately itemized on the invoice. The Municipal Accommodation Tax must be identified as a separate item or charge on each bill, receipt or invoice.
  3. Remit the MAT to the City with a Municipal Accommodation Tax Return Form. You are responsible for submitting the collected tax to the City; you can choose to remit monthly or quarterly.
  4. Keep accurate records and maintain detailed records of all bookings, including the MAT you collect, in case of an audit.
  5. View our Frequently Asked Questions page
  6. Contact us if you have any other questions at ctbmat@thunderbay.ca or call (807) 625-2255.

Working Together to Strengthen Our Community

The MAT helps us build a stronger community—one that provides excellent services and experiences for residents and visitors.

By collecting and remitting the MAT, you’re contributing to projects that make our city a better place to live and visit.

These projects help attract more tourists, which can, in turn, increase demand for short-term rentals like yours.

Additionally, by supporting tourism initiatives, you help grow the local economy and create more opportunities for events, attractions, and experiences that draw visitors year-round. 

Learn how the MAT funds collected are impacting the community

Be a great host and local ambassador

When you act as a positive ambassador for our community, you’re not just welcoming visitors; you’re investing in the future of our city.

Let’s make Thunder Bay a place people can’t wait to visit again!

  • Share your local knowledge: Provide guests with recommendations for local attractions, dining spots, and unique experiences that highlight Thunder Bay’s charm. A few insider tips can go a long way! 

  • Encourage Exploration of Local Shops and Services: Suggest nearby stores, markets, and services. This helps guests enjoy a more authentic visit and supports local businesses.

If every visitor to our city spent an extra $20 while they were here,
it would inject an additional $10-12 million per year into the local economy! 

  • Create a one-page/emailable guide: A simple list of links to maps, tips on public transit, local events, and nearby attractions and amenities helps guests feel at home and find their way around. Have a few copies of the free Thunder Bay Experience magazine on-hand.

  • Stay connected to Tourism Thunder Bay: Tourism Thunder Bay is the official Destination Marketing Organization for the City of Thunder Bay and they can offer inspiration and helpful resources—such as website links, articles, and brochures—that you can pass along to guests. These materials offer valuable insights into the best things to see and do in Thunder Bay. 

thunderbay.cavisitthunderbay.com and northernontario.travel are all incredible resources for information.

  • Highlight Our Natural Beauty and Cultural Sites: Mention popular spots like our parks, trails, and museums to give guests a taste of our community’s natural and cultural richness.

  • Be Warm and Welcoming: First impressions count! A helpful attitude creates a memorable experience, encouraging guests to return to the city and recommend your rental to friends.

Help your guests enjoy the best of Thunder Bay, and make a positive impact on the community - all while growing your own business!


 

 

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