Municipal Accommodation Tax By-Law No. 2019-8306 (as amended by 2026-9328)
Timmins, Ontario
· adopted 2019-03-19
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AMENDED BY
THE CITY OF TIMMINS
BY-LA
IL-1
BY-LAW No. 2019-8306
Being a By-law of the Corporation of the City of Timmins to establish the
Municipal Transient Accommodation Tax (MAT) for short-term rentals within the
City of Timmins.
WHEREAS section 400. 1 of the Municipal Act, S. O. 2001 c. 25, as amended ( the "Act')
provides that Council of a local municipality may pass by-laws imposing a tax in respect
of the purchase of transient accommodation within the municipality;
AND WHEREAS pursuant to section 400. 1 of the Act and Ontario Regulation 435/ 17,
Council of the Corporation of the City of Timmins wishes to establish a tax rate and to
levy the tax on the purchase of transient accommodation within the City of Timmins;
AND WHEREAS pursuant to section 400. 1 ( 3) and 400. 4 of the Act, Council can
establish enforcement measures as Council considers appropriate if an amount
assessed for outstanding tax, penalties or interest remains unpaid after it is due;
AND WHEREAS at its meeting of September 25, 2018, Council approved the
establishment of the MAT to be imposed on the purchase of accommodations of short
duration within the City of Timmins which shall be administered pursuant to Ontario
Regulation 435/ 17, as amended, in conjunction with any Memorandum of
Understanding between the Corporation of the City of Timmins and the Timmins
Economic Development Corporation (" SSMEDC"), its designate, assign, or
predecessor, for the purpose of promoting tourism within the City of Timmins;
NOW THEREFORE, Council of the City of Timmins enacts as follows:
1. Definitions
Wherever a term set out below appears in the text of this By- law with its first letter
capitalized, the term is intended to have the meaning set out for it in this Section. Where
any word appears in ordinary case, it is intended to have the meaning ordinarily
attributed to it in the English language. In this By-law, a word identified in the singular
has a corresponding meaning when used in the plural. Definitions of verbs apply to all
tenses of the verb in the text. The captions, articles and section names appearing in this
By- law are for convenience of reference only and have no effect on its interpretation.
This by- law is to be read with all changes of gender required by the context.
Accommodation" means the use or possession or the right to the use or
possession; for dwelling, glamping, lodging or sleeping purposes in a room or
suite of rooms containing one or more beds or cots, whether in a hotel, motel,
motor hotel, lodge, inn, resort, cottage, yurt, bed and breakfast or other
establishment providing lodging, or in all or part of a dwelling unit and whether or
not additional amenities, services or the right to use additional space in the
establishment or dwelling unit are provided, where such rights are acquired for a
Purchase Price, whether or not the lodging is actually used;
City" means The Corporation of the City of Timmins;
Council" means the Council of The Corporation of the City of Timmins;
Eligible Tourism Entity" has the meaning given to it in Ontario Regulation
435/ 17, as amended;
Establishment" means a physical location, a building, or part of a building that
provides Accommodation;
Municipal Accommodation Tax" or "MAT" means the tax imposed under this By-
law;
Person" includes an individual, a sole proprietorship, a partnership, an
unincorporated association, a trust and a corporation be it for profit or not-for-
profit;
Point of Purchase" means the time at which payment for Accommodation is
made by the Purchaser;
Provider" means a person or an entity that sells, offers for sale, or otherwise
provides Accommodation, and includes agents, hosts, or others who sell, offer
for sale, including through online platforms or otherwise provides
Accommodation;
Purchaser" means a person who gives money or other consideration in
exchange for Accommodation;
Purchase Price" means the price for which Accommodation is purchased,
including the price paid, and/ or other consideration accepted by the Provider in
return for the Accommodation provided, but does not include the goods and
services tax imposed by the Government of Canada or by the Province of
Ontario;
Treasurer" means the person appointed by Council from time to time as the
Treasurer for the City and includes their authorized designates;
Transient Accommodation" means Accommodation for a continuous period of
less than thirty (30) days; this continuous period is not disrupted by the purchase
of different rooms, suites, beds or lodging in the same Establishment.
2. Application of the Tax
1) The amount of four per cent (4%) shall be established as the tax rate for the MAT to
be imposed on the Purchase Price of any Transient Accommodation.
2) Purchaser shall pay the Provider the total amount of the MAT at the Point of
Purchase of the Accommodation.
3) A Provider who collects an amount as or on account of tax under this By-law is
deemed, for all purposes and despite any security interest in the amount, to hold the
amount in trust for the City, separate and apart from the property of the Provider and
from property held by any secured creditor of the Provider that, but for a security
interest, would be property of the Provider, until the amount is remitted to the City.
4) A Provider shall clearly indicate as a separate item on every invoice and receipt the
value of the MAT that was imposed and collected for the purchase of Transient
Accommodation and shall identify such amount as the " Municipal Accommodation
Tax".
5) The Provider shall remit to the City monthly the amount of the MAT collected as
outlined below through the Municipal Accommodation Tax Return Form ( Schedule
B); the Provider shall remit the MAT that is collectible for the previous month on or
before the last day of every month, and shall submit the Municipal Accommodation
Tax Return Form ( Schedule B) as required for the purposes of administrating and
enforcing this By-law; and,
6) Where a Provider fails to submit a Municipal Accommodation Tax Return Form
Schedule B) on or before the due date prescribed at subsection 2( 5), the amount that is
determined on the basis of the following calculation: ( amount of revenue that would
have been generated had the Establishment experienced full occupancy for the period)
x(4%) ( the amount MAT that is due and unremitted), this amount shall be assessed on
the first day of default;
7) A Provider who fails to collect any amounts owing for the MAT from the Purchaser at
the Point of Purchase, or otherwise fails to remit such amounts to the City on or before
the due date prescribed at subsection 2( 5), shall be personally liable for such amounts
as should have been collected and remitted.
8) At the Treasurer's sole discretion, and based on the type of Accommodation and
number of Accommodations being provided annually, may modify the remittance period
set out in subsection 2( 5).
3. Administration
1) The Treasurer is delegated the authority to implement and administer this By-law, to
collect the MAT and to take all actions and make all decisions required of the Treasurer
under this By-law. Without limiting the generality of the foregoing, the Treasurer is
delegated the authority to:
a) establish and amend from time to time, such interpretation guidelines,
protocols, procedures, forms, documents, agreements and schedules to this By-
law, as the Treasurer may determine are required to implement and administer
this By-law and to collect the MAT;
b) perform all administrative functions and conduct all enquiries, audits,
assessments, approvals, referred to herein and those incidental to and
necessary for the due administration, implementation and enforcement of this
By-law and collection of monies owing hereunder and authorize refunds in
accordance with this By-law;
c) authorize, establish terms of and sign any repayment agreements provided
for herein and any ancillary or related documents, and to amend, extend or
terminate or otherwise administer or enforce such agreements; and
d) carry out all duties assigned to the Treasurer under this By-law.
2) The Treasurer may delegate the performance of any one or more of his or her
functions under this By-law to one or more persons from time to time as the occasion
requires and may impose conditions upon such delegation and may revoke any such
delegation. The Treasurer may continue to exercise any function delegated during the
delegation.
4. Exemptions
1) The MAT does not apply to the following types of Accommodations:
a) accommodations provided by the Crown, any agency of the Crown in right of
Ontario or any 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;
b) accommodations provided by any board as defined in subsection 1(
1) of the
Education Act, R.S. O 1990 c E. 2, as amended;
c) accommodations provided by any university in Ontario or any 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 operating grants entitlements from the Crown;
d) accommodations provided by any 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, R.S. O 1990, c. P40, as
amended, and every private hospital operated under the authority of a license
issued under the Private Hospitals Act, R.S. O 1990, c. P. 24, as amended, and
upon proclamation of the Lieutenant Governor of the amendment to paragraph 4
of subsection 400. 2 of the Act, to any community health facility within the
meaning of the Oversight of Health Facilities and Devices Act, S. O. 2017, c.25,
as amended, that was formerly licensed under the Private Hospitals Act;
e) accommodations provided by any long-term care home as defined in
subsection 2( 1) of the Long Term Care Home Act, S.O. 2007, c.8, as amended;
f) accommodations provided by any retirement home as defined in the
Retirement Home Act, S. O. 2010, c. 11, as amended;
g) accommodations provided by nay home for special care within the meaning of
the Homes for Special Care Act, R.S. O. 2190, c. H. 12, as amended;
h) accommodations provided by any non- profit hospice occupying land for which
there is an exemption from taxation determined in accordance with section 23. 1
of Ontario Regulation 282/ 98 made under the Assessment Act, R.S. O. 1990, c.
A.31, as amended;
i) accommodations provided by any Person or entity as prescribed by regulation
under the Act, as exempt from payment of MAT;
j) accommodations provided by any treatment center that receives provincial aid
under the Ministry of Community and Social Services Act, R.S. O. 1990, c. M.20,
as amended; or
k) accommodation provided:
i) in a house of refuge or lodging for the reformation of offenders;
ii) by charitable or not-for-profit corporations 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 the benefit of persons
who are fleeing situations of physical, financial, emotional or psychological
abuse; or for other persons who are suffering from homelessness;
iii) as a tent site or a trailer site;
iv) by an employer to its employees in premises operated by the
employer; or
v) in premises owned or operated by the City.
5. Registration of Accommodation Establishment
1) Providers who operate an Establishment prior to the enactment of this By-law shall
register their Establishment with the City by submitting a completed Accommodation
Establishment Information Form (Schedule A) with the City before May 1, 2019.
2) Providers who begin to operate an Establishment shall register their Establishment
with the City by submitting a completed Accommodation Establishment Information
Form ( Schedule A) within thirty (30) days of the date of commencement for their
operation.
3) Where there are any changes to the information provided, Providers shall update
and submit the Accommodation Information Form ( Schedule A) to the City within thirty
30) days of the change.
6. Penalties and Interest
1) Where a Provider has submitted a Municipal Accommodation Tax Return Form
Schedule B) that allows for the determination of the actual amount of the MAT that
should have been collected and is owing, the prescribed interest and penalties shall be
assessed as of the first day of default in addition to the amount of the MAT that is due
and that remains unremitted.
2) Where a Provider has not submitted a Municipal Accommodation Tax Return Form
Schedule B) on or before the applicable due date prescribed within section 5, the
interest and penalties shall be assessed pursuant to the calculation as prescribed at
subsection 2(6) of this By-law and shall be assessed on the first day of each month, and
for all subsequent months, following the first day of default for any amount of the MAT
that is owing and that remains unremitted.
7. Liens
1) All MAT penalties and interest owing under this By-law that are past due shall be
deemed to be in arrears, and may be added to the tax roll for any real property in the
City registered in the name of the Provider to be collected in a like manner as property
taxes and shall constitute a lien upon the lands, but such lien shall not be a priority lien
for the purposes of sections 1( 2. 1), (
2. 2) and ( 3) of the Act, and such lien will not have
higher priority than it would otherwise have in law in relation to other claims, liens, or
encumbrances.
8. Repayment Agreements
1) Where discretionally the Treasurer determines that is in the best interests of the
City to do so, the Treasurer is authorized to enter into a repayment arrangement with
any Provider, providing for terms of payment of any MAT and interest and penalties
thereon, which were not paid in accordance with this By-law, on such terms as may be
established by the Treasurer. While the repayment agreement is in good standing no
further collection efforts shall be taken, despite section 9 hereunder. The Treasurer is
not obligated to authorize a repayment agreement.
2) The repayment agreement shall terminate automatically upon breach of any
provision thereof.
3) Interest shall continue to accrue on the amount of MAT outstanding during the term
of the repayment agreement.
9. Collection
1) All MAT provided for under this By-law and related penalties and interest that are
past due shall be deemed to be in arrears and a debt owing to the City. The
Treasurer is authorized to take any one or more steps available to the City to collect any
such amount including without limitation:
a) adding the amount to the tax roll for any real property in the City registered in
the name of the Provider to be collected in like manner as property taxes and
constituting a lien upon the lands;
b) bringing an action in the name of the City for the recovery of the amount in
the court of appropriate jurisdiction;
c) referring the collection of the amount to a collection agency; and
d) exercising any other remedy available pursuant to the Act, or otherwise
available at law.
2) The remedies provided for the recovery and enforcement of the payment of any
amount required under this By-law are in addition to any other remedies existing at law.
10. Audit and Inspection
1) The Provider shall keep books of account, records, and documents sufficient to
provide the City or its agent with the necessary particulars of sales of
Accommodations and the amount of MAT which should have been collected and
remitted.
2) The Treasurer or its designate may inspect and audit all books, documents,
transactions, and accounts of the Provider and require the Provider to produce copies of
any documents or records required to be kept for the purposes of administrating and
enforcing this By-law.
11. Adjustment By Treasurer
1) Where the Treasurer determines as a result of audit of the Provider's records that
MAT which accrued within a period of two years prior to the date of the audit, was not
reported and paid by that Provider in accordance with this By-law, the Treasurer may
make a determination of the amount of MAT properly payable for that period, adjust the
City records appropriately to reflect the adjustment, and:
a) notify the Provider in writing:
i) of the period for which MAT was adjusted;
ii) of the basis for the adjustment;
iii) of the amount of MAT actually paid and the amount payable for the
period of adjustment;
iv) of the amount now owing to the City or overpaid to the City; and
v) where applicable, that payment of any amount owing to the City is due
within 15 days of the date of the notice; and
b) in the event that an audit reveals an overpayment, the Treasurer, in his or her
discretion will provide: a refund of the amount of MAT overpaid; a credit against
future obligations to pay MAT; or a credit against any debt then owing to the City
by the Provider, whether or not related to MAT. No interest shall be paid on the
amount of the overpayment.
2) In the event the Treasurer establishes that a Person has made any
misrepresentation that is attributable to neglect, careless or willful default or has
committed a fraud in supplying any information under this By-law, the Treasurer's right
to adjust the MAT is not restricted to a two-year period, despite subsection 11( 1).
12. Application for Refund
1) A Provider who has paid an amount as MAT which was not payable under this By-
law and not addressed through a re- assessment in accordance with subsection 2( 6)
and 6( 2) or through an adjustment in accordance with section 10, may, within two years
of the date the Provider becomes aware that the MAT may have been overpaid, apply in
writing to the Treasurer to review the application for a refund and where a form has
been established by the Treasurer, shall use the prescribed form. The onus of proof
shall be on the Provider, who shall provide to the Treasurer such information as the
Provider intends to rely on in support of the application. No application for a refund will
be accepted if the applicant is not current in filing of MAT Remittance Reports.
2) The Treasurer shall review the application, the supporting material provided by the
Provider and any other information available to the Treasurer, make a determination of
whether all or part of an amount of MAT was wrongly paid, and notify the Provider of his
or her decision in writing.
3) Where, as a result of the review in subsection 12( 2), the Treasurer is satisfied:
a) there has been an overpayment of MAT, the Treasurer will notify the
Provider and in his or her discretion will: refund the overpaid amount; provide a
credit against future obligations to pay MAT; or provide a credit against any debt
then owing to the City by the Provider, whether or not
related to MAT. No interest shall be paid on the amount of the overpayment; or
b) that no overpayment has been made, the Treasurer shall notify the Provider
of the decision in writing and shall provide particulars for disallowing all or part of
the refund claimed.
4) Any refund authorized under subsection 12( 3) shall be limited to the amount
overpaid by the Provider during the two year period prior to the date of the application
and while the Provider owned the Establishment which provided the accommodation.
13. False Statement
1) No Person shall:
a) make a false, inaccurate or intentionally misleading statement or
representation in any document, statement or request provided for by this By-
law; or
b) file a document, statement or request provided for in this By-law where such
Person knows or believes it contains a false, inaccurate or intentionally
misleading statement or representation, whether or not such statement or
representation was made by the Person filing the document or application.
14. No Interference
1) No Person shall hinder or obstruct, or attempt to hinder or obstruct, any Person
exercising a power or performing a duty under this By-law.
15. Offences and Penalties
1) Every Person who contravenes any provision of this By-law is guilty of an offence
and is liable to a fine and such other penalties as may be provided for in the
Provincial Offences Act, R.S. O. 1990, c. P. 33 and the Act, each as amended.
2) For the purposes of subsection 15( 1), each day on which a Person contravenes any
of the provisions of this By-law shall be deemed to constitute a separate offence under
this By-law.
3) Every Person who contravenes any provision of this by-law is guilty of an offence as
provided for in subsection 429( 1) of the Act, and all such offences are designated as
continuing offences as provided for in subsection 429(2)( a) of the Act.
4) A Person who is convicted of an offence under this By-law is liable, to a minimum
fine of $500. 00 and a maximum fine of $100,000 as provided for in subsection
429( 3), paragraph 1 of the Act.
5) A Person who is convicted of an offence under this By-law is liable, for each day or
part of a day that the offence continues, to a minimum fine of $500.00 and a maximum
fine of $10,000.00 and the total of all of the daily fines for the offence is not limited to
100, 000, as provided for in subsection a 429( 3) paragraph 2 of the Act.
6) When a Person has been convicted of an offence under this by-law, the Superior
Court of Justice or any court of competent jurisdiction thereafter may, in addition to any
penalty imposed on the Person convicted, issue an order:
a) prohibiting the continuation or repetition of the offence by the Person
convicted; and
b) requiring the Person convicted to correct the contravention in the manner and
within the period that the court considers appropriate.
16. Enforcement
1) This By-law may be enforced by any Municipal By-law Enforcement Officer.
17. General
1) If any section, subsection, part or parts of this By-law is declared by a court of
competent jurisdiction to be bad, illegal or ultra vires, such section, subsection, part or
parts shall be deemed to be severable and all parts hereof are declared to be separate
and independent and enacted as such.
2) Nothing in this By-law relieves any Person from complying with any provision of any
federal or provincial legislation or any other By-law of the City.
18. Confidential information
1) All information submitted to and collected by the City, will, except as otherwise
provided in this section, be available for disclosure to the public in accordance with the
Municipal Freedom of Information and Protection of Privacy Act, R.S. O. 1990, c. M. 56,
as amended (" MFIPPA").
2) In the event that any Person in submitting information to the City or to the Treasurer
in any form, as required under this By-law, where such information is confidential or
proprietary or otherwise may be exempt from disclosure under the MFIPPA, the Person
submitting the information shall so identify that information upon its submission to the
City or the Treasurer and shall provide sufficient details as to the reason for its
purported exemption from disclosure.
19. Short Title
1) This By-law may be referred to as the " Municipal Accommodation Tax By-law"
20. Effective Date
1) This By-law shall come into force and take effect on May 1, 2019.
READ a first and second time this 19 day of March, 2019.
READ a third and final time and enacted and passed this 19 day of Mar h, 2019.
MAYOR (Gearge
irie)
CLE .
Palmate
r)
THE CITY OF TIMMINS
BY-LAW No. 2019-8306
Being a By-law of the Corporation of the City of Timmins to establish the
Municipal Transient Accommodation Tax (MAT) for short-term renfa/s within the
City of Timmins.
WHEREAS section 400. 1 of the Municipal Act, S. O. 2001 c. 25, as amended (the "Act')
provides that Council of a local municipality may pass by-laws imposing a tax in respect
of the purchase of transient accommodation within the municipality;
AND WHEREAS pursuant to section 400. 1 of the Act and Ontario Regulation 435/ 17,
Council of the Corporation of the City of Timmins wishes to establish a tax rate and to
levy the tax on the purchase of transient accommodation within the City of Timmins;
AND WHEREAS pursuant to section 400. 1 ( 3) and 400.4 of the Act, Council can
establish enforcement measures as Council considers appropriate if an amount
assessed for outstanding tax, penalties or interest remains unpaid after it is due;
AND WHEREAS at its meeting of September 25, 2018, Council approved the
establishment of the MAT to be imposed on the purchase of accommodations of short
duration within the City of Timmins which shall be administered pursuant to Ontario
Regulation 435/ 17, as amended, in conjunction with any Memorandum of
Understanding between the Corporation of the City of Timmins and the Timmins
Economic Development Corporation (" SSMEDC"), its designate, assign, or
predecessor, for the purpose of promoting tourism within the City of Timmins;
NOW THEREFORE, Council of the City of Timmins enacts as follows:
1. Definitions
Wherever a term set out below appears in the text of this By-law with its first letter
capitalized, the term is intended to have the meaning set out for it in this Section. Where
any word appears in ordinary case, it is intended to have the meaning ordinarily
attributed to it in the English language. In this By-law, a word identified in the singular
has a corresponding meaning when used in the plural. Definitions of verbs apply to all
tenses of the verb in the text. The captions, articles and section names appearing in this
By-law are for convenience of reference only and have no effect on its interpretation.
This by- law is to be read with all changes of gender required by the context.
Accommodation" means the use or possession or the right to the use or
possession; for dwelling, glamping, lodging or sleeping purposes in a room or
suite of rooms containing one or more beds or cots, whether in a hotel, motel,
motor hotel, lodge, inn, resort, cottage, yurt, bed and breakfast or other
establishment providing lodging, or in all or part of a dwelling unit and whether or
not additional amenities, services or the right to use additional space in the
establishment or dwelling unit are provided, where such rights are acquired for a
Purchase Price, whether or not the lodging is actually used;
City" means The Corporation of the City of Timmins;
Council" means the Council of The Corporation of the City of Timmins;
Eligible Tourism Entity" has the meaning given to it in Ontario Regulation
435/ 17, as amended;
Establishment" means a physical location, a building, or part of a building that
provides Accommodation;
Municipal Accommodation Tax" or "MAT" means the tax imposed under this By-
law;
Person" includes an individual, a sole proprietorship, a partnership, an
unincorporated association, a trust and a corporation be it for profit or not-for-
profit;
Point of Purchase" means the time at which payment for Accommodation is
made by the Purchaser;
Provider" means a person or an entity that sells, offers for sale, or otherwise
provides Accommodation, and includes agents, hosts, or others who sell, offer
for sale, including through online platforms or otherwise provides
Accommodation;
Purchaser" means a person who gives money or other consideration in
exchange for Accommodation;
Purchase Price" means the price for which Accommodation is purchased,
including the price paid, and/ or other consideration accepted by the Provider in
return for the Accommodation provided, but does not include the goods and
services tax imposed by the Government of Canada or by the Province of
Ontario;
Treasurer" means the person appointed by Council from time to time as the
Treasurer for the City and includes their authorized designates;
Transient Accommodation" means Accommodation for a continuous period of
less than thirty (30) days; this continuous period is not disrupted by the purchase
of different rooms, suites, beds or lodging in the same Establishment.
2. Application of the Tax
1) The amount of four per cent (4%) shall be established as the tax rate for the MAT to
be imposed on the Purchase Price of any Transient Accommodation.
2) Purchaser shall pay the Provider the total amount of the MAT at the Point of
Purchase of the Accommodation.
3) A Provider who collects an amount as or on account of tax under this By-law is
deemed, for all purposes and despite any security interest in the amount, to hold the
amount in trust for the City, separate and apart from the property of the Provider and
from property held by any secured creditor of the Provider that, but for a security
interest, would be property of the Provider, until the amount is remitted to the City.
4) A Provider shall clearly indicate as a separate item on every invoice and receipt the
value of the MAT that was imposed and collected for the purchase of Transient
Accommodation and shall identify such amount as the "Municipal Accommodation
Tax".
5) The Provider shall remit to the City monthly the amount of the MAT collected as
outlined below through the Municipal Accommodation Tax Return Form ( Schedule
B); the Provider shall remit the MAT that is collectible for the previous month on or
before the last day of every month, and shall submit the Municipal Accommodation
Tax Return Form (Schedule B) as required for the purposes of administrating and
enforcing this By-law; and,
6) Where a Provider fails to submit a Municipal Accommodation Tax Return Form
Schedule B) on or before the due date prescribed at subsection 2( 5), the amount that is
determined on the basis of the following calculation: ( amount of revenue that would
have been generated had the Establishment experienced full occupancy for the period)
x(4%) ( the amount MAT that is due and unremitted), this amount shall be assessed on
the first day of default;
7) A Provider who fails to collect any amounts owing for the MAT from the Purchaser at
the Point of Purchase, or otherwise fails to remit such amounts to the City on or before
the due date prescribed at subsection 2( 5), shall be personally liable for such amounts
as should have been collected and remitted.
8) At the Treasurer's sole discretion, and based on the type of Accommodation and
number of Accommodations being provided annually, may modify the remittance period
set out in subsection 2( 5).
3. Administration
1) The Treasurer is delegated the authority to implement and administer this By-law, to
collect the MAT and to take all actions and make all decisions required of the Treasurer
under this By-law. Without limiting the generality of the foregoing, the Treasurer is
delegated the authority to:
a) establish and amend from time to time, such interpretation guidelines,
protocols, procedures, forms, documents, agreements and schedules to this By-
law, as the Treasurer may determine are required to implement and administer
this By-law and to collect the MAT;
b) perform all administrative functions and conduct all enquiries, audits,
assessments, approvals, referred to herein and those incidental to and
necessary for the due administration, implementation and enforcement of this
By-law and collection of monies owing hereunder and authorize refunds in
accordance with this By-law;
c) authorize, establish terms of and sign any repayment agreements provided
for herein and any ancillary or related documents, and to amend, extend or
terminate or otherwise administer or enforce such agreements; and
d) carry out all duties assigned to the Treasurer under this By-law.
2) The Treasurer may delegate the performance of any one or more of his or her
functions under this By-law to one or more persons from time to time as the occasion
requires and may impose conditions upon such delegation and may revoke any such
delegation. The Treasurer may continue to exercise any function delegated during the
delegation.
4. Exemptions
1) The MAT does not apply to the following types of Accommodations:
a) accommodations provided by the Crown, any agency of the Crown in right of
Ontario or any 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;
b) accommodations provided by any board as defined in subsection 1(
1) of the
Education Act, R.S. O 1990 c E. 2, as amended;
c) accommodations provided by any university in Ontario or any 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 operating grants entitlements from the Crown;
d) accommodations provided by any 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, R.S. O 1990, c. P40, as
amended, and every private hospital operated under the authority of a license
issued under the Private Hospitals Act, R.S. O 1990, c. P.24, as amended, and
upon proclamation of the Lieutenant Governor of the amendment to paragraph 4
of subsection 400.2 of the Act, to any community health facility within the
meaning of the Oversight of Health Facilities and Devices Act, S. O. 2017, c.25,
as amended, that was formerly licensed under the Private Hospitals Act;
e) accommodations provided by any long-term care home as defined in
subsection 2( 1) of the Long Term Care Home Act, S. O. 2007, c.8, as amended;
f) accommodations provided by any retirement home as defined in the
Retirement Home Act, S. O. 2010, c. 11, as amended;
g) accommodations provided by nay home for special care within the meaning of
the Homes for Special Care Act, R.S. O. 2190, c. H. 12, as amended;
h) accommodations provided by any non- profit hospice occupying land for which
there is an exemption from taxation determined in accordance with section 23. 1
of Ontario Regulation 282/ 98 made under the Assessment Act, R.S. O. 1990, c.
A.31, as amended;
i) accommodations provided by any Person or entity as prescribed by regulation
under the Act, as exempt from payment of MAT;
j) accommodations provided by any treatment center that receives provincial aid
under the Ministry of Community and Social Services Act, R.S. O. 1990, c. M.20,
as amended; or
k) accommodation provided:
i) in a house of refuge or lodging for the reformation of offenders;
ii) by charitable or not-for-profit corporations 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 the benefit of persons
who are fleeing situations of physical, financial, emotional or psychological
abuse; or for other persons who are suffering from homelessness;
iii) as a tent site or a trailer site;
iv) by an employer to its employees in premises operated by the
employer; or
v) in premises owned or operated by the City.
5. Registration of Accommodation Establishment
1) Providers who operate an Establishment prior to the enactment of this By-law shall
register their Establishment with the City by submitting a completed Accommodation
Establishment Information Form (Schedule A) with the City before May 1, 2019.
2) Providers who begin to operate an Establishment shall register their Establishment
with the City by submitting a completed Accommodation Establishment Information
Form ( Schedule A) within thirty (30) days of the date of commencement for their
operation.
3) Where there are any changes to the information provided, Providers shall update
and submit the Accommodation Information Form ( Schedule A) to the City within thirty
30) days of the change.
6. Penalties and Interest
1) Where a Provider has submitted a Municipal Accommodation Tax Return Form
Schedule B) that allows for the determination of the actual amount of the MAT that
should have been collected and is owing, the prescribed interest and penalties shall be
assessed as of the first day of default in addition to the amount of the MAT that is due
and that remains unremitted.
2) Where a Provider has not submitted a Municipal Accommodation Tax Return Form
Schedule B) on or before the applicable due date prescribed within section 5, the
interest and penalties shall be assessed pursuant to the calculation as prescribed at
subsection 2( 6) of this By-law and shall be assessed on the first day of each month, and
for all subsequent months, following the first day of default for any amount of the MAT
that is owing and that remains unremitted.
7. Liens
1) All MAT penalties and interest owing under this By-law that are past due shall be
deemed to be in arrears, and may be added to the tax roll for any real property in the
City registered in the name of the Provider to be collected in a like manner as property
taxes and shall constitute a lien upon the lands, but such lien shall not be a priority lien
for the purposes of sections 1( 2. 1), (
2. 2) and ( 3) of the Act, and such lien will not have
higher priority than it would otherwise have in law in relation to other claims, liens, or
encumbrances.
8. Repayment Agreements
1) Where discretionally the Treasurer determines that is in the best interests of the
City to do so, the Treasurer is authorized to enter into a repayment arrangement with
any Provider, providing for terms of payment of any MAT and interest and penalties
thereon, which were not paid in accordance with this By-law, on such terms as may be
established by the Treasurer. While the repayment agreement is in good standing no
further collection efforts shall be taken, despite section 9 hereunder. The Treasurer is
not obligated to authorize a repayment agreement.
2) The repayment agreement shall terminate automatically upon breach of any
provision thereof.
3) Interest shall continue to accrue on the amount of MAT outstanding during the term
of the repayment agreement.
9. Collection
1) All MAT provided for under this By-law and related penalties and interest that are
past due shall be deemed to be in arrears and a debt owing to the City. The
Treasurer is authorized to take any one or more steps available to the City to collect any
such amount including without limitation:
a) adding the amount to the tax roll for any real property in the City registered in
the name of the Provider to be collected in like manner as property taxes and
constituting a lien upon the lands;
b) bringing an action in the name of the City for the recovery of the amount in
the court of appropriate jurisdiction;
c) referring the collection of the amount to a collection agency; and
d) exercising any other remedy available pursuant to the Act, or otherwise
available at law.
2) The remedies provided for the recovery and enforcement of the payment of any
amount required under this By-law are in addition to any other remedies existing at law.
10. Audit and Inspection
1) The Provider shall keep books of account, records, and documents sufficient to
provide the City or its agent with the necessary particulars of sales of
Accommodations and the amount of MAT which should have been collected and
remitted.
2) The Treasurer or its designate may inspect and audit all books, documents,
transactions, and accounts of the Provider and require the Provider to produce copies of
any documents or records required to be kept for the purposes of administrating and
enforcing this By-law.
11. Adjustment By Treasurer
1) Where the Treasurer determines as a result of audit of the Provider's records that
MAT which accrued within a period of two years prior to the date of the audit, was not
reported and paid by that Provider in accordance with this By-law, the Treasurer may
make a determination of the amount of MAT properly payable for that period, adjust the
City records appropriately to reflect the adjustment, and:
a) notify the Provider in writing:
i) of the period for which MAT was adjusted;
ii) of the basis for the adjustment;
iii) of the amount of MAT actually paid and the amount payable for the
period of adjustment;
iv) of the amount now owing to the City or overpaid to the City; and
v) where applicable, that payment of any amount owing to the City is due
within 15 days of the date of the notice; and
b) in the event that an audit reveals an overpayment, the Treasurer, in his or her
discretion will provide: a refund of the amount of MAT overpaid; a credit against
future obligations to pay MAT; or a credit against any debt then owing to the City
by the Provider, whether or not related to MAT. No interest shall be paid on the
amount of the overpayment.
2) In the event the Treasurer establishes that a Person has made any
misrepresentation that is attributable to neglect, careless or willful default or has
committed a fraud in supplying any information under this By-law, the Treasurer's right
to adjust the MAT is not restricted to a two-year period, despite subsection 11( 1).
12. Application for Refund
1) A Provider who has paid an amount as MAT which was not payable under this By-
law and not addressed through a re- assessment in accordance with subsection 2( 6)
and 6( 2) or through an adjustment in accordance with section 10, may, within two years
of the date the Provider becomes aware that the MAT may have been overpaid, apply in
writing to the Treasurer to review the application for a refund and where a form has
been established by the Treasurer, shall use the prescribed form. The onus of proof
shall be on the Provider, who shall provide to the Treasurer such information as the
Provider intends to rely on in support of the application. No application for a refund will
be accepted if the applicant is not current in filing of MAT Remittance Reports.
2) The Treasurer shall review the application, the supporting material provided by the
Provider and any other information available to the Treasurer, make a determination of
whether all or part of an amount of MAT was wrongly paid, and notify the Provider of his
or her decision in writing.
3) Where, as a result of the review in subsection 12( 2), the Treasurer is satisfied:
a) there has been an overpayment of MAT, the Treasurer will notify the
Provider and in his or her discretion will: refund the overpaid amount; provide a
credit against future obligations to pay MAT; or provide a credit against any debt
then owing to the City by the Provider, whether or not
related to MAT. No interest shall be paid on the amount of the overpayment; or
b) that no overpayment has been made, the Treasurer shall notify the Provider
of the decision in writing and shall provide particulars for disallowing all or part of
the refund ctaimed.
4) Any refund authorized under subsection 12( 3) shall be limited to the amount
overpaid by the Provider during the two year period prior to the date of the application
and while the Provider owned the Establishment which provided the accommodation.
13. False Statement
1) No Person shall:
a) make a false, inaccurate or intentionally misleading statement or
representation in any document, statement or request provided for by this By-
law; or
b) file a document, statement or request provided for in this By-law where such
Person knows or believes it contains a false, inaccurate or intentionally
misleading statement or representation, whether or not such statement or
representation was made by the Person filing the document or application.
14. No InterFerence
1) No Person shall hinder or obstruct, or attempt to hinder or obstruct, any Person
exercising a power or performing a duty under this By-law.
15. Offences and Penalties
1) Every Person who contravenes any provision of this By-law is guilty of an offence
and is liable to a fine and such other penalties as may be provided for in the
Provincial Offences Act, R.S. O. 1990, c. P. 33 and the Act, each as amended.
2) For the purposes of subsection 15( 1), each day on which a Person contravenes any
of the provisions of this By-law shall be deemed to constitute a separate offence under
this By- law.
3) Every Person who contravenes any provision of this by-law is guilty of an offence as
provided for in subsection 429( 1) of the Act, and all such offences are designated as
continuing offences as provided for in subsection 429(2)( a) of the Act.
4) A Person who is convicted of an offence under this By-law is liable, to a minimum
fine of $500.00 and a maximum fine of $100, 000 as provided for in subsection
429( 3), paragraph 1 of the Act.
5) A Person who is convicted of an offence under this By-law is liable, for each day or
part of a day that the offence continues, to a minimum fine of $500.00 and a maximum
fine of $10,000. 00 and the total of all of the daily fines for the offence is not limited to
100,000, as provided for in subsection a 429(3) paragraph 2 of the Act.
6) When a Person has been convicted of an offence under this by-law, the Superior
Court of Justice or any court of competent jurisdiction thereafter may, in addition to any
penalty imposed on the Person convicted, issue an order:
a) prohibiting the continuation or repetition of the offence by the Person
convicted; and
b) requiring the Person convicted to correct the contravention in the manner and
within the period that the court considers appropriate.
16. Enforcement
1) This By-law may be enforced by any Municipal By-law Enforcement Officer.
17. General
1) If any section, subsection, part or parts of this By-law is declared by a court of
competent jurisdiction to be bad, illegal or ultra vires, such section, subsection, part or
parts shall be deemed to be severable and all parts hereof are declared to be separate
and independent and enacted as such.
2) Nothing in this By-law relieves any Person from complying with any provision of any
federal or provincial legislation or any other By-law of the City.
18. Confidential information
1) All information submitted to and collected by the City, will, except as otherwise
provided in this section, be available for disclosure to the public in accordance with the
Municipal Freedom of Information and Protection of Privacy Act, R.S. O. 1990, c. M. 56,
as amended (" MFIPPA").
2) In the event that any Person in submitting information to the City or to the Treasurer
in any form, as required under this By-law, where such information is confidential or
proprietary or otherwise may be exempt from disclosure under the MFIPPA, the Person
submitting the information shall so identify that information upon its submission to the
City or the Treasurer and shall provide sufficient details as to the reason for its
purported exemption from disclosure.
19. Short Title
1) This By-law may be referred to as the "Municipal Accommodation Tax By-law"
20. Effective Date
1) This By-law shall come into force and take effect on May 1, 2019.
READ a first and second time this 19 day of March, 2019.
READ a third and final time and enacted and passed this 19 day of March, 2019.
CERTIFIED TRUE COPY (
SGD) GEORGE PIRIE
OF BY-LAW NO. 2019-8306
MAYOR
CLERK
SGD) S.PALMATEER
CLERK