FAQs

MAT is a tool available to Ontario municipalities to collect a small fee on short-term accommodations (stays of 30 days or less). Communities use the revenue to invest in tourism—things like visitor information, marketing, wayfinding, trails, amenities, and other services that improve the visitor experience and benefit local businesses.

Visitors who book eligible short stays. Hosts add MAT to the bill, similar to HST.

Provincial rules include certain exemptions (e.g., stays over 30 days, student residences). Specific local exemptions, if any, would be considered during bylaw development.

No, guests are required by provincial legislations to pay the MAT fee.

Hosts add MAT to the nightly price and remit to the municipality (or a designated administrator). Communities often provide a simple online remittance portal with clear instructions and deadlines. Many municipalities use quarterly remittance, but specific timing for Frontenac will be confirmed through the feasibility work and any future bylaw.

By provincial requirement, at least 50% of MAT revenue (after reasonable administration costs) goes to an eligible tourism entity for tourism marketing and development initiatives. The remainder is used by each municipality and directed towards local priorities.  Spending would be guided by the Frontenac Destination Development plan, and MAT revenues could be used for:

• Trail and wayfinding improvements, visitor amenities, and signage

• Visitor services, marketing, and digital tools that make it easier to plan and explore

• Culinary, arts & culture, and outdoor-recreation experience development

• Data, research, and performance measurement to help hosts and businesses grow

A little. As an example, at 4%, a $200 stay would add $8. Research from Ontario communities suggests MAT has not materially reduced visitation when investments clearly enhance the experience

MAT creates a dedicated, visitor-funded stream to improve the destination—supporting more effective promotion, better wayfinding and amenities, and stronger year-round experiences that can increase bookings and guest satisfaction.