Review the Draft MAT Program

About the Project

With Council's direction, the Township of Lake of Bays is considering a 4% Municipal Accommodation Tax (MAT) to be paid by visitors staying in overnight accommodations. This initiative is being explored based on the success and benefits seen in other municipalities, including neighbouring ones, with similar programs.

The MAT helps boost tourism, improve local infrastructure, support businesses, ease the tax load on residents, and enhances the visitor experience, ultimately benefiting accommodation providers in the area.

What is a Municipal Accommodation Tax?

A MAT is a widely adopted program in municipalities across Ontario and Canada, aimed at supporting and enhancing local tourism industries. It is a fee paid by visitors renting short-term accommodations in Lake of Bays.

The MAT is permitted under Provincial Legislation O. Reg. 435/17 - Transient Accommodation Tax, which outlines how municipalities can implement and administer the tax.

Here are the key points:

Getting Involved

The Township is committed to keeping the public informed and engaged, with more opportunities for input coming as the MAT program develops.

Provide Feedback on Draft Municipal Accommodation Tax Program

Following feedback from public consultation and recommendations from an advisory group which included local accommodation providers, a new draft Municipal Accommodation Tax (MAT) program has been released for public review and input. Review the draft documents below and submit your comments.

Key recommendations from the task force:

• Establishing an independent, Lake of Bays-specific not-for-profit as the Destination Marketing Organization (DMO), mandated to manage half of MAT funds for tourism promotion and report on spending.
• Developing a Tourism Strategy to guide the use of MAT revenues and provide a framework for ensuring transparency and long-term planning.

Public Review Period: Now through October 13, 2025, 4:00 p.m.

Application Deadline: April 25, 2025

The Township of Lake of Bays has established the MAT Task Force to help shape the new Municipal Accommodation Tax program. This advisory group includes members of Council, Township staff, tourism organizations, and representatives from local accommodation businesses: