MAT Registration Instructions

How to complete Registration Form
 

Any personal information on this form is collected under the authority of By-law 029-2019, By-law 152-2019, By-law 158-2019 and By-law 183-2019.  By-laws to Impose Municipal Accommodation Tax (MAT) on the purchase of transient accommodation in the City of Vaughan. The personal information will be used for the administration of the MAT collection.
 

Account Type:

  • Hotel
  • Short Term Rental Operator- has care and control of a Dwelling Unit, or part thereof, that is used as a Short-Term Rental
  • Short Term Rental Broker- any Person who facilitates or brokers Short-Term Rental reservations for others, and who:
    • (i) receives payment, compensation, or any financial benefit due to, as a result of, or in connection with a Person making or completing reservations of those Short-Term Rentals; and/or
    • (ii) collects, accesses, or holds information on the number of nights that reservations of those Short-Term Rentals are made or completed.

 

The following section pertains to Hotels

  • Business Number:
    • 9-digit number assigned by the Canada Revenue Agency.  For more information, go to the following link
       
  • Legal Name:  Registered Name
      
  • Operating Name: If same as above, please re-enter
      
  • Address and Phone: Property location and phone number
     
  • Assessment Roll:
    • Input all assessment roll numbers applicable to the properties that you will be reporting
    • 19 digits as they appear on the City of Vaughan property tax bill
       
  • Authorized Representatives:
    • There must be at least one (primary) authorized representative with a maximum of 3 representatives
    • Input first name, last name, title, email and phone number of the authorized representative(s)
    • Primary authorized representative
      • Required to validate his/her email address once registered
      • Able to reset password
            
  • Remittance Details:
    • Submit monthly or quarterly
    • Once selection is submitted, no changes are allowed
    •  A Municipal Accommodation Tax Return form must be completed and received by the City by the last day of every month for the previous month's reporting period even if no tax was collected.  For example: April's monthly tax return (April 1st to April 30th) must be received by May 31st. If the form is remitted quarterly, it must be remitted by April 30th, July 31st, October 31st and January 31st(of the following year) of the MAT collected for the previous 3 months. Late payment charges will be charged on outstanding balances as outlined in the By-Law 029-2019.
          
  • After Registration
    • Primary authorized representative will receive an email for validation (email will be valid for 24 hours.  You will need to contact MAT administrator at mat@vaughan.ca or 905-832-2281 to resend the email verification link if the initial link expires)
    • After the email verification process is completed,
      • users can log into their account by using their MAT ID provided in the email
      • MAT administrator will approve the MAT account within 1 business day
    • Users can only submit their MAT after the Administrator approved their account
       

The following section pertains to Short Term Rental (STR) Operators

  • Legal Name:  Registered Name
      
  • Operating Name: If same as above, please re-enter 
     
  • Address and Phone: Property location and phone number
      
  • Assessment Roll:
    • Input the assessment roll number applicable to the STR property that you will be reporting
    • 19 digits as they appear on the City of Vaughan property tax bill
             
  • Operate the Short Term Rental property
    • On his/her Principal residence
      • Must remit the Municipal Accommodation Tax on a quarterly basis
    • Through a broker only
      • No remittance is required as brokers collect and remit the Municipal Accommodation Tax on behalf of the operators
    • Both on his/her own and through a broker
      • Must remit the Municipal Accommodation Tax on a quarterly basis on the portion that is not collected and remitted by brokers
               
  • Authorized Representatives:
    • There must be at least one (primary) authorized representative with a maximum of 3 representatives
    • Input first name, last name, title, email and phone number of the authorized representative(s)
    • Primary authorized representative
      • Required to validate his/her email address once registered
      • Able to reset password
         
  • Remittance Details:
    • Submit quarterly only
    • A Municipal Accommodation Tax Return form must be completed and received by the City by the last day of the following month for the previous quarter's reporting period even if no tax was collected. 
    • For example: The form must be remitted by April 30th, July 31st, October 31st and January 31st(of the following year) of the MAT collected for the previous 3 months. Late payment charges will be charged on outstanding balances as outlined in the By-Law 183-2019.
           
  • After Registration
    • Primary authorized representative will receive an email for validation (email will be valid for 24 hours.  You will need to contact MAT administrator at mat@vaughan.ca or 905-832-2281 to resend the email verification link if the initial link expires)
    • After the email verification process is completed, users can log into their account by using their MAT ID provided in the email
    • STR Operators then proceed with the STR license application process by contacting the City’s By-law and Compliance department. Please note you will not be able to submit your MAT remittance prior to obtaining the license.  A confirmation email will be sent to all authorized representatives identified on your Registration for when you can commence with MAT remittances.
       

The following section pertains to Short Term Rental (STR) Brokers

  • Business Number:
    • 9-digit number assigned by the Canada Revenue Agency.  For more information, go to the following link
       
  • Legal Name:  Registered Name
       
  • Operating Name: If same as above, please re-enter
     
  • Authorized Representatives:
    • There must be at least one (primary) authorized representative with a maximum of 3 representatives
    • Input first name, last name, title, email and phone number of the authorized representative(s)
    • Primary authorized representative
      • Requires to validate his/her email address once registered
      • Able to reset password
                
  • Remittance Details:
    • Submit quarterly only
    • A Municipal Accommodation Tax Return form must be completed and received by the City by the last day of the following month for the previous quarter's reporting period even if no tax was collected. 
    • For example: The form must be remitted by April 30th, July 31st, October 31st and January 31st(of the following year) of the MAT collected for the previous 3 months. Late payment charges will be charged on outstanding balances as outlined in the By-Law 183-2019.
             
  • After Registration
    • Primary authorized representative will receive an email for validation (email will be valid for 24 hours.  You will need to contact MAT administrator at mat@vaughan.ca or 905-832-2281 to resend the email verification link if the initial link expires)
    • After the email verification process is completed, users can log into their account by using their MAT ID provided in the email
    • STR Brokers then proceed with the STR license application process by contacting the City’s Bylaw and Compliance department. Please note that you will not be able to submit your MAT remittance prior to obtaining the license. A confirmation email will be sent to all authorized representatives identified on your Registration for when you can commence with MAT remittances.

  

Link to MAT Registration

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