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!
- Submit an Accommodation Establishment Information Form within 30 days of the establishment commencing operations.
- 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.
- 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.
- Municipal Accommodation Tax Return Form (4%)
- Municipal Accommodation Tax Return Form (5%) - effective January 1, 2025
- Keep accurate records and maintain detailed records of all bookings, including the MAT you collect, in case of an audit.
- View our Frequently Asked Questions page
- 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!
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